(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):