2 Eligible children

2  Eligible children

(1)     For the purposes of this Act a child is an “eligible child” if the child was born after 31st August 2002 [and before 3rd January 2011] and either—

(a)     a person is entitled to child benefit in respect of the child, or

(b)     entitlement to child benefit in respect of the child is excluded by the provisions specified in subsection (2)(a) or (b) (children in care of authority),

but subject as follows.

(2)     The provisions referred to in subsection (1)(b) are—

(a)     paragraph 1(c) of Schedule 9 to the Social Security Contributions and Benefits Act 1992 (c 4) and regulations made under it, and

(b)     paragraph 1(1)(f) of Schedule 9 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c 7) and regulations made under it.

(3)     Where entitlement to child benefit in

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