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“(2B) In this section ‘qualified child’ in relation to a claimant or pensioner means a child in respect of whom the claimant or pensioner is entitled to a children's allowance under the Social Welfare (Children's Allowances) Acts, 1944 to 1966, and includes, if the claimant or pensioner is a woman, a child of hers in respect of whom the head of the household in which she resides is entitled to a children's allowance under those Acts.”
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