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HMRC internal manual

Child Benefit Technical Manual

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HM Revenue & Customs
Updated
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Prescribed conditions for a child or qualifying young person: Education and training condition - Meaning of ‘the Careers Service’

Child Benefit (General) Regulations 2006, regulation 1, (3)

In England and Wales

The ‘Careers Service’ means:

  • arrangements made with a person by the Secretary of State or the National Assembly of Wales under section 10(1) of the Employment and Training Act 1973,
  • arrangements made with a local education authority by the Secretary of State or the National Assembly of Wales under section 10(2) of the Employment and Training Act 1973

In Scotland

The ‘Careers Service’ means:

  • arrangements made with a person by the Scottish Ministers under section 10(1) of the Employment and Training Act 1973,
  • arrangements made with any education authority by the Scottish Ministers under section 10(2) of the Employment and Training Act 1973