(1) The Principal Act is amended -
(a) in section 219 by substituting the following subsection for subsection (1):
"(1) A child shall be a qualified child (in this Part referred to as a ' qualified child ') for the purposes of child benefit where -
(a) he or she is under the age of 16 years, or
(b) having attained the age of 16 years, he or she is under the age of 18 years and is -
(i) receiving full-time education, the circumstances of which shall be specified in regulations, or
(ii) by reason of physical or mental infirmity, incapable of self-support and likely to remain so incapable for a prolonged period,
and
(c) he or she is ordinarily resident in the State, and
(d) he or she is not detained in a children detention school and is not undergoing imprisonment or detention in legal custody.",
and
(b) in section 221 (as amended by section 17 of and Schedule 3 to the Act of 2006) by inserting the following subsections after subsection (1):
"(1A) Notwithstanding section 219(1)(b), for th
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