CBTM06060 | Responsibility for a child or qualifying young person: Meaning of ‘prescribed residential accommodation’
From HM Revenue & Customs · Child Benefit Technical Manual
Child Benefit (General) Regulations 06, regulation 9
Residential accommodation means accommodation provided solely because of the child’s or qualifying young person’s disability
or
because his health would be significantly impaired, or further impaired, residential accommodation provided by arrangements made under
Section 21 of the National Assistance Act 1948
The Children Act 1989
The Social Work (Scotland) Act 1968
The National Health Service (Scotland) Act 1978
The Education (Scotland) Act 1980
The Mental Health (Scotland) Act 1984
The Children (Scotland) Act 1995
The Health & Personal Social Services (Northern Ireland) 1972 Article 7.