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HMRC internal manual

Child Benefit Technical Manual

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HM Revenue & Customs
Updated
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Residence and Immigration: Immigration - general exclusion of people subject to immigration control

Section 115 of the Immigration and Asylum Act 1999, sub-sections (1) and (3).

No person is entitled to child benefit while he is a person subject to immigration control unless he meets one of a number of prescribed circumstances. Persons subject to immigration is explained in CBTM10120 and the prescribed circumstances are explained in CBTM10140.