32.—(1) For the purposes of section 146(2) of the Social Security and Contributions and Benefits Act a child or qualifying young person who normally lives with a Crown servant posted overseas shall be treated as being in Great Britain when he is either—
(a)in the country where the Crown servant is posted, or
(b)absent from that country in accordance with regulation 21 as modified by paragraph (2).
(2) The reference to “Great Britain” in paragraph (1) of that regulation shall be construed as a reference to the country where the Crown servant is posted.