27.—(1) Where the person or the caree are temporarily absent from Northern Ireland, they are treated as present in Northern Ireland for the purposes of these Regulations for the first 13 weeks of that absence, where—
(a)the absence is solely in connection with arrangements made for their medical treatment for a disease or bodily or mental disablement which commenced before they left Northern Ireland; and
(b)the arrangements referred to in sub-paragraph (a) relate to medical treatment—
(i)outside Northern Ireland,
(ii)during the period whilst the person or the caree are temporarily absent from Northern Ireland, and
(iii)by, or under the supervision of, a person appropriately qualified to carry out that treatment.
(2) In this regulation “temporarily absent” has the same meaning as in regulation 26(2).