CBTM10110 | Residence and Immigration: Immigration - general exclusion of people subject to immigration control
From HM Revenue & Customs · Child Benefit Technical Manual
Section 115 of the Immigration and Asylum Act 1999, sub-sections (1) and (3).
No person is entitled to child benefit while he is a person subject to immigration control unless he meets one of a number of prescribed circumstances. Persons subject to immigration is explained in CBTM10120 and the prescribed circumstances are explained in CBTM10140.