Territorial Extent Northern Ireland Section 138: General and supplementary
471.Section 138(1) provides for HM Revenue and Customs to be responsible for the payment and management of the Health in Pregnancy Grant.
472.Section 138(2) and (3) amend section 115 of the Immigration and Asylum Act 1999, to insert a reference to the Health in Pregnancy Grant. The effect is that no person subject to immigration control is entitled to the Health in Pregnancy Grant unless they satisfy prescribed conditions.
473.Section 138(4) exempts the Health in Pregnancy Grant from liability to income tax.