To qualify as an eligible child, a child must have a date of birth falling after 31 August 2002 and before 3 January 20111 and meet one of two further main conditions2. The first, which will be met in the majority of cases, is that a person is entitled to child benefit in respect of the child3. The second is that entitlement to child benefit in respect of the child is excluded by particular statutory provisions4 relating to children 'in care of authority' (by which is meant a child in the care of a local authority).
Where entitlement to child benefit in respect of a child
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