(1)Regulations may modify the provisions of this Part of this Act in their application to persons who are or have been outside Northern Ireland at any prescribed time or in any prescribed circumstances.
(2)Subject to any regulations under subsection (1) above, no child benefit shall be payable in respect of a child for any week unless—
(a)he is in Northern Ireland in that week; and
(b)either he or at least one of his parents has been in Northern Ireland for more than 182 days in the 52 weeks preceding that week.
(3)Subject to any regulations under subsection (1) above, no person shall be entitled to child benefit for any week unless—
(a)he is in Northern Ireland in that week; and
(b)he has been in Northern Ireland for more than 182 days in the 52 weeks preceding that week.