3. A person shall be treated for the purposes of paragraph 1 above as ordinarily resident in Northern Ireland; in the United Kingdom, the Channel Islands or the Isle of Man, or in the European Economic Area if he would have been so resident but for the fact that he, his spouse or his parent, guardian or any other person having parental responsibility for him, or any person having care of him while he is a child is, or was, temporarily employed outside Northern Ireland, outside the United Kingdom, the Channel Islands or the Isle of Man or, as the case may be, outside the European Economic Area and paragraph 1(d) shall not apply in the case of such a person.