CBTM07025 | Prescribed conditions for a child or qualifying young person: Education and training condition - Meaning of ‘qualifying body’
From HM Revenue & Customs · Child Benefit Technical Manual
Child Benefit (General) Regulations 2006, regulation 5
A ‘qualifying body’ means:
the Careers Service
the Connexions Service
the Ministry of Defence
in Northern Ireland, the Department for Communities or the Department for Economy or an Education and Library Board, established under Article 3 of the Education and Libraries (Northern Ireland) Order 1986
any corresponding body in another member state when applying Council Regulation (EEC) No.1408/71 or Regulation (EC) No 883/2004 of the European Parliament and of the Council.
Note: The Ministry of Defence means a person who has applied for, or is waiting to join the armed forces and has registered this interest with the Ministry of Defence.