2. For the purposes of section 143(3)(c) of the Contributions and Benefits Act and section 139(3)(c) of the Contributions and Benefits (NI) Act (absence of child in residential accommodation), the prescribed circumstances are circumstances where the residential accommodation has been provided solely on account of the child’s disability or because his health would be likely to be significantly impaired, or further impaired, unless such accommodation was provided.
3.—(1) For the purpose of section 143(4) of the Contributions and Benefits Act and section 139 (4) of the Contributions and Benefits (NI) Act (number of days that may be disregarded), the prescribed number of days is 84 consecutive days calculated in accordance with paragraph (2).
(2) Two or more distinct relevant periods separated by one or more intervals each not exceeding 28 days are treated as a continuous period equal in duration to the total of such distinct periods and ending on the last day of the latter or last of such periods.
(3) In paragraph (2) “relevant periods” means—
(a)periods to which section 143(3)(b) of the Contributions and Benefits Act or section 139(3)(b) of the Contributions and Benefits (NI) Act (absence of a child undergoing medical or other treatment) applies;
(b)periods to which section 143(3)(c) of the Contributions and Benefits Act or section 139(3)(c) of the Contributions and Benefits (NI) Act (absence of a child in residential accommodation) applies.
4.—(1) Subject to paragraph (3), for the purposes of section 143(5)(a) of the Contributions and Benefits Act and section 139(5)(a) of the Contributions and Benefits (NI) Act (contributing to the cost of providing for a child) the prescribed circumstances are circumstances where—
(a)two or more persons are contributing to the cost of providing for the same child;
(b)the aggregate weekly amount of their contributions is, but the weekly amount of each of their individual contributions is not, less than the weekly rate of child benefit which would be payable in respect of that child had the aggregate weekly amount of their contributions been contributed by one only of them, and
(c)they by agreement nominate in writing or, in default of such agreement, the Board in their discretion determine, that the aggregate weekly amount of their contributions is to be treated as having been made by the person so nominated or determined.
(2) The contribution subject to the nomination or determination made under paragraph (1) is to be treated as made by the person nominated or determined.
(3) Where pursuant to a nomination or determination made under paragraph (1) a person is awarded child benefit, the nomination or determination ceases to have effect in the week following that in which child benefit is awarded to that person.
(4) Where spouses are residing together a contribution made or expenditure incurred by one of them in respect of a child shall if they agree, or in default of such agreement if the Board in their discretion so determine, be treated as made or incurred by the other.