The Child Benefit (General) Regulations 2003

Circumstances in which a child is to be treated as being in Northern Ireland

28.—(1) For the purposes of section 142(1) of the Contributions and Benefits (NI) Act a child who is temporarily absent from Northern Ireland shall be treated as being in Northern Ireland during—

(a) the first 12 weeks of any period of absence;

(b) any period during which the child is absent by reason only of—

(i) his receiving full-time education by attendance at a recognised educational establishment in another State which is a Contracting Party to the Agreement on the European Economic Area signed at Oporto on 2nd May 1992 as adjusted by the Protocol signed at Brussels on 17th March 1993 or in Switzerland; or

(ii) his being engaged in an educational exchange or visit made with the written approval of the recognised educational establishment which he normally attends;

(c) any period as is determined by the Board during which the child is absent for the specific purpose of being treated for an illness or physical or mental disability which commenced before his absence began; or

(d) any period when he is in Great Britain.

(2) For the purposes of section 142(1) of the Contributions and Benefits (NI) Act, where a child is born while his mother is absent from Northern Ireland in accordance with regulation 26, he shall be treated as being in Northern Ireland during such period of absence after his birth as is within 12 weeks of the date on which his mother became absent from Northern Ireland.