The Child Benefit (General) Regulations 2003

Days of absence to be disregarded in determining whether a child is living with a person

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.