77 Guardian's allowance

Guardian's allowance

77  Guardian's allowance

(1)     A person shall be entitled to a guardian's allowance in respect of a child [or qualifying young person] if—

(a)     he is entitled to child benefit in respect of that child [or qualifying young person], and

(b)     the circumstances are any of those specified in subsection (2) below;

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

(a)     that both of the [parents of the child or qualifying young person] are dead; or

(b)     that one of the [parents of the child or qualifying young person] is dead and the person claiming a guardian's allowance shows that he was at the date of the death unaware of, and has failed after all reasonable efforts to discover, the whereabouts of the other parent; or

(c)     that one of the [parents of the child or qualifying young person] is dead and the other is in prison.

(3)     There shall be no entitlement to a guardian's allowance in respect of a child [or qualifying young person] unless at least one of

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