British and Irish Legal Information Institute

Freely Available British and Irish Public Legal Information

[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom Statutory Instruments

You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Child Benefit (General) Regulations 2006 No. 223
URL: http://www.bailii.org/uk/legis/num_reg/2006/20060223.html

[New search] [Help]

STATUTORY INSTRUMENTS

2006 No. 223
SOCIAL SECURITY
The Child Benefit (General) Regulations 2006

	Made	2nd February 2006
	Laid before Parliament	3rd February 2006
	Coming into force	10th April 2006

ARRANGEMENT OF REGULATIONS

PART 1
Introductory

1.	Citation, commencement and interpretation

PART 2
Qualifying young persons: prescribed conditions

2.	Introduction

3.	Education and training condition

4.	Continuation of entitlement until 31^s^t August: 16 year olds

5.	Extension period: 16 and 17 year olds

6.	Interruptions

7.	Qualifying young person: terminal dates

8.	Child benefit not payable in respect of qualifying young person: other financial support

PART 3
Person responsible for child or qualifying young person

9.	Child or qualifying young person in residential accommodation in prescribed circumstances

10.	Days disregarded in determining whether child or qualifying young person living with someone

11.	Prescribed circumstances relating to contributions and expenditure in respect of child or qualifying young person

PART 4
Exclusions and priority

12.	Child benefit not payable: qualifying young person living with another as member of couple

13.	Qualifying young person in a relevant relationship

14.	Election under Schedule 10 to SSCBA and Schedule 10 to SSCB(NI)A

15.	Modification of priority between persons entitled to child benefit

16.	Child or qualifying young persons in detention, care etc.

17.	Child or qualifying young person undergoing imprisonment or detention in legal custody

18.	Child or qualifying young person in care

19.	Interpretation of facts existing in a week

PART 5
Entitlement after death of child or qualifying young person

20.	Entitlement after death of child or qualifying young person

PART 6
Residence

21.	Circumstances in which a child or qualifying young person treated as being in Great Britain

22.	Application of regulation 24 where the person is in Northern Ireland

23.	Circumstances in which person treated as not being in Great Britain

24.	Persons temporarily absent from Great Britain

25.	Circumstances in which a child or qualifying young person treated as being in Northern Ireland

26.	Application of regulation 28 where person in Great Britain

27.	Circumstances in which person treated as not being in Northern Ireland

28.	Persons temporarily absent from Northern Ireland

29.	Overlap of entitlement to child benefit under both the legislation of Northern Ireland and Great Britain

30.	Crown servants posted overseas

31.	Partners of Crown servants posted overseas

32.	Child or qualifying young persons normally living with Crown servants posted overseas

33.	Transitional provisions for Part 6

PART 7
General and supplementary provisions

34.	Persons treated as residing together

35.	Polygamous marriages

36.	Right to child benefit of voluntary organisations

37.	No requirement to state national insurance number

38.	Exception to rules preventing duplicate payment

39.	Use of electronic communications

PART 8
Revocations

40.	Revocations

The Treasury, in exercise of the powers conferred by sections 142(2)[1] 143(3)(c), (4) and (5),

     144(1), 145A(1)[2], 146(3)[3], 147(1)[4], (2) and (4) to (6), 175(3) to (5) of, and paragraphs 1, 2(2) and 3 of Schedule 9 to, the Social Security Contributions and Benefits Act 1992[5], sections 138(2)[6], 139(4), and (5), 140(1), 141(1), 141A(1)[7], 142(3)[8], 143(1)[9], (2), (4), (5) and (6) and 171(3), (4) and (5) of, and paragraphs 1, 2(2) and 3 of Schedule 9 to, the Social Security Contributions and Benefits (Northern Ireland) Act 1992[10] and section 133(1) of the Finance Act 1999[11] and the Commissioners for Her Majesty's Revenue and Customs in exercise of the powers conferred by section 175(5) of, and paragraphs 5 and 6(1) of Schedule 10 to the Social Security Contributions and Benefits Act 1992[12] section 13(1C)[13] of the Social Security Administration Act 1992[14], section 171(5) of, and paragraphs 5 and 6(1) of Schedule 10 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992[15], section 11(1C)[16] of the Social Security Administration (Northern Ireland) Act 1992[17], and section 133(1) of the Finance Act 1999, and, in each case, now exercisable by them, make the following Regulations:

PART 1
Introductory
Citation, commencement and interpretation
     1. —(1) These Regulations may be cited as the Child Benefit (General) Regulations 2006 and shall come into force on 10th April 2006 immediately after the Child Benefit Act 2005.

    (2) In these Regulations—

"the 1989 Act" means the Children Act 1989[

18

19

20

"SSCBA" means the Social Security Contributions and Benefits Act 1992;

"SSCB(NI)A" means the Social Security Contributions and Benefits (Northern Ireland) Act 1992.

(3) In these Regulations—

"advanced education" means full-time education for the purposes of—

"an appropriate office" means—

"approved training" means arrangements made by the Government—

"arrangements made by the Government" means arrangements—

21

22

23

(c) in relation to Northern Ireland, made by the Department for Employment and Learning under section 1 of the Employment and Training Act (Northern Ireland) 1950[24];

"the Careers Service" means—

"child benefit" has the meaning given in section 141 of SSCBA and section 137 of SSCB(NI)A (child benefit);

"civil partnership" means two people of the same sex who are civil partners of each other and are neither—

"cohabiting same sex couple" means two people of the same sex who are not civil partners of each other but are living together as if they were civil partners;

"the Commissioners" means the Commissioners for Her Majesty's Revenue and Customs (see section 1 of the Commissioners for Revenue and Customs Act 2005);

25

"couple" means two people—

(b) of the same sex who are—

"court" means any court in the United Kingdom, the Channel Islands or the Isle of Man;

"Crown servant posted overseas" has the meaning given in regulation 30(2);

"EEA State" means —

"full-time education"—

"hospital or similar institution" means a place in which persons suffering from mental disorders are or may be received for care or treatment but does not include a prison, a young offenders institution, Secure Training Centre, Local Authority Secure Unit, Juvenile Justice Centre, Young Offenders Centre or, if outside the United Kingdom, any comparable place;

"mental disorder" shall be construed as including references to any mental disorder within the meaning of the Mental Health Acts;

26

27

28

"partner" means, in relation to a person who is a member of a couple, the other member of that couple;

"penalty" means, in the case of any court in Great Britain or Northern Ireland—

29

30

31

and in the case of any court outside the United Kingdom, any comparable sentence or order;

"relevant education" means education which is—

"remunerative work" means work of not less than 24 hours a week—

32

"writing" includes writing produced by electronic communications used in accordance with regulation 39.

(4) For the purposes of these Regulations, two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex.

PART 2
Qualifying young persons: prescribed conditions
Introduction
2. —(1) Regulations 3 to 7 prescribe—

for a person to be a qualifying young person.

    (2) Where more than one of those regulations apply to a person, he is a qualifying young person until the last of them ceases to be satisfied.

    (3) Regulations 3 to 7 are subject to the following qualifications.

    (4) Regulation 8 prescribes an additional condition which must be satisfied for a person to be a qualifying young person in respect of a week.

    (5) No-one who had attained the age of 19 before 10^t^h April 2006 is a qualifying young person.

Education and training condition
     3. —(1) This regulation applies in the case of a person who has not attained the age of 20.

    (2) The condition is that the person—

(a) is undertaking a course of full-time education, which is not advanced education and which is not provided by virtue of his employment or any office held by him—

(b) having undertaken such a course as is mentioned in paragraph (a) is enrolled to undertake a further such course; or

(c) is undertaking approved training that is not provided by means of a contract of employment.

    (3) A person is not a qualifying young person by virtue of paragraph (2)(a)(ii) unless he was receiving the education referred to in that paragraph as a child.

    (4) A person who is aged 19 is only a qualifying young person by virtue of paragraph (2)(a) or (2)(c) if he began the education or training (as the case may be) referred to in that sub-paragraph before attaining that age.

Continuation of entitlement until 31^s^t August: 16 year olds
     4. —(1) This regulation applies in the case of a person who has not attained the age of 17 and who has left relevant education or training.

    (2) The condition is that the 31^s^t August next following the person's 16^t^h birthday has not passed.

Extension period: 16 and 17 year olds
     5. —(1) This regulation applies in the case of a person who has not attained the age of 18.

    (2) The condition is that—

(a) the person has ceased to be in education or training;

(b) the person is registered for work, education or for training with a qualifying body;

(c) the person is not engaged in remunerative work;

(d) the extension period which applies in the case of that person has not expired;

(e) immediately before the extension period begins, the person who is responsible for him is entitled to child benefit in respect of him without regard to this regulation; and

(f) the person who is responsible for him has made a written request to the Commissioners, within three months of his ceasing education or training, for the payment of child benefit during the extension period.

(3) For the purposes of paragraph (2) the extension period—

(a) begins on the first day of the week after that in which the person ceased to be in education or training; and

(b) ends 20 weeks after it started.

(4) In this regulation "qualifying body" means—

(a) the Careers Service or Connexions Service;

(b) the Ministry of Defence;

(c) in Northern Ireland, the Department for Employment and Learning or an Education and Library Board established under Article 3 of the Education and Libraries (Northern Ireland) Order 1986[

33

Interruptions
     6. —(1) This regulation applies in the case of a person who has not attained the age of 20.

    (2) If, immediately before the commencement of an interruption specified in paragraph (3)(a) or (b), a person was a qualifying young person by virtue of any other provision of these Regulations, he is such a person throughout a period of interruption during which he satisfies the condition specified in that sub-paragraph.

    (3) The periods of interruption are—

(a) one of up to six months (whether beginning before or after the person concerned became 16) but only to the extent to which, in the opinion of the Commissioners, that the interruption is reasonable; and

(b) one attributable to the illness or disability of mind or body of the person concerned for such period as is reasonable in the opinion of the Commissioners.

This is subject to the following qualification.

(4) Paragraph (3) does not apply to an interruption which is, or is likely to be, followed immediately by a period during which—

(a) provision is made for training of that person which is not approved training;

(b) he is receiving advanced education;

(c) he is receiving education by virtue of his employment or of any office held by him.

Qualifying young person: terminal dates
     7. —(1) This regulation applies in the case of a person who has not attained the age of 20.

    (2) The condition is that the period found in accordance with Cases 1 and 2 has not expired in his case.

Case 1
     1.1 The period is from the date on which he ceases to receive relevant education or approved training, up to and including—

(a) the week including the terminal date, or

(b) if he attains the age of 20 on or before that date, the week including the last Monday before he attains that age.

1.2 For the purposes of this Case the "terminal date" means—

(a) the last day in February,

(b) the last day in May,

(c) the last day in August,

(d) the last day in November,

whichever first occurs after the date on which the person's relevant education or approved training ceased (but subject to paragraph 1.3 of this Case).

1.3 In the case of a person in Scotland who—

(a) undertakes the Higher Certificate or Advanced Higher Certificate immediately before ceasing relevant education, and

(b) ceases relevant education on a date earlier than he would have done had he undertaken the comparable examination in England and Wales,

the terminal date shall be reckoned by reference to the date on which the cessation would have occurred had he undertaken the comparable examination.

Case 2
2.1. Where a person's name is entered as a candidate for any external examination in connection with relevant education which he is receiving at that time, so long as his name continues to be so entered before ceasing to receive such education, the prescribed period is—

(a) from the later of—

(b) up to and including—

whichever is the earlier.

This paragraph is subject to the following qualification.

    (3) Child benefit is not payable in respect of a qualifying young person by virtue of this regulation for any week in which he is engaged in remunerative work.

Child benefit not payable in respect of qualifying young person: other financial support
     8. —(1) This regulation applies in the case of a person who has not attained the age of 20 years.

    (2) The condition is that the person is not in receipt, in a week, of—

(a) income support,

(b) income-based jobseeker's allowance within the meaning of section 1(4) of the Jobseekers Act 1995 or Article 3(4) of the Jobseekers (Northern Ireland) Order 1995,

(c) incapacity benefit by virtue of being a person to whom section 30A(1)(b) of SSCBA[

34

35

PART 3
Person responsible for child or qualifying young person
Child or qualifying young person in residential accommodation in prescribed circumstances
9. For the purposes of section 143(3)(c) of SSCBA and section 139(3)(c) of SSCB(NI)A (absence of child or qualifying young person in residential accommodation), the prescribed circumstances are that the residential accommodation has been provided solely—

Days disregarded in determining whether child or qualifying young person living with someone
     10. —(1) For the purpose of section 143(4) of SSCBA and section 139(4) of SSCB(NI)A (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 periods to which—

(a) section 143(3)(b) of SSCBA or section 139(3)(b) of SSCB(NI)A (absence of a child or qualifying young person undergoing medical or other treatment) applies;

(b) section 143(3)(c) of SSCBA or section 139(3)(c) of SSCB(NI)A (absence of a child or qualifying young person in residential accommodation) applies.

Prescribed circumstances relating to contributions and expenditure in respect of child or qualifying young person
11. —(1) For the purposes of section 143(5)(a) of SSCBA and section 139(5)(a) of SSCB(NI)A (contributing to the cost of providing for a child or qualifying young person) the prescribed circumstances are that—

(a) two or more persons are contributing to the cost of providing for the same child or qualifying young person;

(b) the aggregate weekly amount of their contributions equals or exceeds, but the weekly amount of each of their individual contributions is less than, the weekly rate of child benefit which would be payable in respect of that child or qualifying young person 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 Commissioners 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.

This paragraph is subject to paragraph (3).

    (2) The contribution subject to the nomination or determination made under paragraph (1) shall 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 (and accordingly thereafter the person shall be required to contribute to the maintenance of the child or qualifying young person at a rate which equals or exceeds the rate of child benefit payable in respect of that child or qualifying young person).

    (4) Where spouses or civil partners are residing together a contribution made or expenditure incurred by one of them in respect of a child or qualifying young person shall if they agree, or in default of such agreement if the Commissioners in their discretion so determine, be treated as made or incurred by the other.

PART 4
Exclusions and priority
Child benefit not payable: qualifying young person living with another as member of couple
12. —(1) Child benefit is not payable to any person ("the claimant") in respect of a qualifying young person for any week in which the qualifying young person is living with another—

unless paragraph (2) applies.

The person with whom the qualifying young person is living is referred to in paragraph (2) as "the cohabitee".

(2) This paragraph applies if—

Qualifying young person in a relevant relationship
13. —(1) A person ("the claimant") shall be entitled to child benefit in respect of a qualifying young person in a relevant relationship by virtue of paragraph 3 of Schedule 9 to SSCBA[36] or paragraph 3 of Schedule 9 to SSCB(NI)A (entitlement: children or qualifying young persons who are married or civil partners) only if—

    (2) In paragraph (1) "relevant relationship" means a marriage or a civil partnership.

Election under Schedule 10 to SSCBA and Schedule 10 to SSCB(NI)A
     14. —(1) An election under Schedule 10 to SSCBA and Schedule 10 to SSCB(NI)A (any election under that Schedule to be made in the prescribed manner) shall be made by giving notice in writing to the Commissioners at an appropriate office on a form approved by the Commissioners or in such other manner being in writing as the Commissioners may accept as sufficient in the circumstances of any particular case or class of cases.

    (2) An election is not effective to confer entitlement to child benefit in respect of a child or qualifying young person for any week earlier than the week following that in which it is made if the earlier week is one in respect of which child benefit has been paid in respect of that child or qualifying young person and has not been required to be repaid or voluntarily repaid or recovered.

    (3) An election may be superseded by a subsequent election made in accordance with this regulation.

Modification of priority between persons entitled to child benefit
     15. —(1) If a person entitled to child benefit in respect of a child or qualifying young person in priority to another person gives the Commissioners notice in writing at an appropriate office that he does not wish to have such priority, the provisions of Schedule 10 to SSCBA and Schedule 10 to SSCB(NI)A (priority between persons entitled) have effect with the modification that that person does not have such priority.

    (2) A notice under paragraph (1)—

(a) is not effective in relation to any week, before the date on which the election becomes effective, for which child benefit in respect of that child or qualifying young person is paid to the person who made the election or to another person on his behalf; and

(b) ceases to have effect if the person who gave it makes a further claim to child benefit in respect of that child or qualifying young person.

Child or qualifying young persons in detention, care etc.
16. —(1) Paragraph 1 of Schedule 9 to SSCBA and paragraph 1 of Schedule 9 to SSCB(NI)A do not apply to disentitle a person to child benefit in respect of a child or qualifying young person for any week—

(a) unless that week is the 9th or a subsequent week in a series of consecutive weeks in which either of those paragraphs has applied to that child or qualifying young person; or

(b) notwithstanding paragraph (a), if—

This paragraph is subject to the following qualifications.

(2) For the purposes of paragraph (1), a person shall not be regarded as having a child or qualifying young person living with him throughout any day or week unless he actually has that child or qualifying young person living with him throughout that day or week.

(3) Paragraph (1) does not apply for any day in any week to a person ("the carer") with whom a child or qualifying young person—

(a) is placed by a local authority in Great Britain in the carer's home in accordance with the provisions of—

(i) the Arrangements for Placements of Children (General) Regulations 1991[

and that authority is making a payment, in respect of either the child or qualifying young person's accommodation or maintenance or both, under section 23 of the 1989 Act or under section 26 of the 1995 Act to the carer;

(b) is placed by an authority in Northern Ireland, in the carer's home in accordance with the provisions of the Foster Placement (Children) Regulations (Northern Ireland) 1996[41] where the authority has a duty to provide accommodation and maintenance for the child under the Arrangements for Placement of Children (General) Regulations (Northern Ireland) 1996[42].

(4) Paragraph (1) does not apply in respect of any child or qualifying young person who—

provided that the local authority or authority is making a payment in respect of either the child or qualifying young person's accommodation or maintenance or both, under section 23 of the 1989 Act, under section 26 of the 1995 Act or under Article 27 of the 1995 Order.

(5) For the purposes of paragraph (4), placing for adoption means placing for adoption in accordance with—

43

44

45

Child or qualifying young person undergoing imprisonment or detention in legal custody
17. —(1) For the purposes of paragraph 1(a) of Schedule 9 to SSCBA and paragraph 1(1)(a) of Schedule 9 to SSCB(NI)A, a child or qualifying young person is not regarded as undergoing imprisonment or detention in legal custody in any week unless—

(a) in connection with a charge brought or intended to be brought against him in criminal proceedings at the conclusion of those proceedings, or

(b) in the case of default of payment of a sum adjudged to be paid on conviction, in respect of such default,

a court imposes a penalty upon him.

    (2) Subject to paragraph (3), paragraph 1(a) of Schedule 9 to SSCBA and paragraph 1(1)(a) of Schedule 9 to SSCB(NI)A do not apply to a child or qualifying young person in respect of any week in which that child or qualifying young person is liable to be detained in a hospital or similar institution in Great Britain or Northern Ireland as a person suffering from a mental disorder.

    (3) Subject to paragraph (5), paragraph (2) does not apply where subsequent to the imposition of a penalty, the child or qualifying young person was removed to the hospital or similar institution while still liable to be detained as a result of that penalty and, in the case of a person who is liable to be detained in the hospital or similar institution by virtue of any provisions of the Mental Health Acts, a direction restricting his discharge has been given under any of those Acts and is still in force.

    (4) In paragraph (3) a person who is liable to be detained by virtue of any provision of the Mental Health Acts shall be treated as if a direction restricting his discharge had been given under those Acts if he is to be so treated for the purposes of any of them.

    (5) Where a certificate given by or on behalf of the Secretary of State shows the earliest date on which the child or qualifying young person would have been expected to be discharged from detention pursuant to the penalty if he had not been transferred to a hospital or similar institution, paragraph (3) shall not apply from the day following that date.

Child or qualifying young person in care
     18. For the purposes of paragraph 1(c) of Schedule 9 to SSCBA and paragraph 1(c) of Schedule 9 to SSCB(NI)A (child or qualifying young person in care in such circumstances as may be prescribed), the prescribed circumstances are that—

(a) the child or qualifying young person is provided with, or placed in, accommodation under Part 3 of the 1989 Act, under Part 2 of the 1995 Act or under Part 4 of the 1995 Order and the cost of that child or qualifying young person's accommodation or maintenance is borne wholly or partly out of local authority funds, authority funds or any other public funds, and

(b) the child or qualifying young person is not in residential accommodation in the circumstances prescribed in regulation 9.

Interpretation of facts existing in a week
19. Where paragraph 1 of Schedule 9 to SSCBA or paragraph 1 of Schedule 9 to SSCB(NI)A applies, section 147(2) of SSCBA and section 143(2) of SSCB(NI)A (references to any condition being satisfied or any facts existing in a week to be construed as references to the condition being satisfied or the facts existing at the beginning of that week) has effect as if the words "at the beginning of that week" were substituted by "throughout any day in that week".

PART 5
Entitlement after death of child or qualifying young person
Entitlement after death of child or qualifying young person
20. The prescribed period for the purposes of section 145A of SSCBA[46] and section 141A of SSCB(NI)A[47] (entitlement after death of child or qualifying young person) is—

PART 6
Residence
Circumstances in which a child or qualifying young person treated as being in Great Britain
21. —(1) For the purposes of section 146(1) of SSCBA, a child or qualifying young person who is temporarily absent from Great Britain shall be treated as being in Great Britain during—

(c) any period as is determined by the Commissioners during which the child or qualifying young person 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 Northern Ireland.

    (2) For the purposes of section 146(1) of SSCBA, where a child is born while his mother is absent from Great Britain in accordance with regulation 24, he shall be treated as being in Great Britain during such period of absence after his birth as is within 12 weeks of the date on which his mother became absent from Great Britain.

Application of regulation 24 where the person is in Northern Ireland
     22. If a person who is in Northern Ireland is treated as being in Great Britain in accordance with regulation 24, he is treated as not being in Northern Ireland for the purposes of section 142[48] of SSCB(NI)A.

Circumstances in which person treated as not being in Great Britain
     23. —(1) A person shall be treated as not being in Great Britain for the purposes of section 146(2)[49] of SSCBA if he is not ordinarily resident in the United Kingdom.

    (2) Paragraph (1) does not apply to a Crown servant posted overseas or his partner.

    (3) A person who is in Great Britain as a result of his deportation, expulsion or other removal by compulsion of law from another country to Great Britain shall be treated as being ordinarily resident in the United Kingdom.

    (4) A person shall be treated as not being in Great Britain for the purposes of section 146(2) of SSCBA where he does not have a right to reside in the United Kingdom.

Persons temporarily absent from Great Britain
     24. —(1) A person who is ordinarily resident in the United Kingdom and is temporarily absent from Great Britain shall be treated as being in Great Britain during the first—

(a) 8 weeks of any period of absence; or

(b) 12 weeks of any period of absence where that period of absence, or any extension to that period of absence, is in connection with—

Here "relative" means brother, sister, forebear or lineal descendant.

(2) A person is temporarily absent from Great Britain if at the beginning of the period of absence his absence is unlikely to exceed 52 weeks.

Circumstances in which a child or qualifying young person treated as being in Northern Ireland
25. —(1) For the purposes of section 142(1) of SSCB(NI)A a child or qualifying young person 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 or qualifying young person is absent by reason only of—

(c) any period as is determined by the Commissioners during which the child or qualifying young person 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 SSCB(NI)A, where a child is born while his mother is absent from Northern Ireland in accordance with regulation 28, 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.

Application of regulation 28 where person in Great Britain
     26. Where a person who is in Great Britain is treated as being in Northern Ireland in accordance with regulation 28, he is treated as not being in Great Britain for the purposes of section 146 of SSCBA.

Circumstances in which person treated as not being in Northern Ireland
     27. —(1) A person shall be treated as not being in Northern Ireland for the purposes of section 142(2) of SSCB(NI)A if he is not ordinarily resident in the United Kingdom.

    (2) A person who is in Northern Ireland as a result of his deportation, expulsion or other removal by compulsion of law from another country to Northern Ireland shall be treated as being ordinarily resident in the United Kingdom.

    (3) A person shall be treated as not being in Northern Ireland for the purposes of section 142(2) of SSCB(NI)A where he does not have a right to reside in the United Kingdom.

Persons temporarily absent from Northern Ireland
     28. —(1) A person who is ordinarily resident in the United Kingdom and is temporarily absent from Northern Ireland shall be treated as being in Northern Ireland during the first—

(a) 8 weeks of any period of absence; or

(b) 12 weeks of any period of absence where that period of absence, or any extension to that period of absence, is in connection with—

Here "relative" has the same meaning as in regulation 24.

    (2) A person is temporarily absent from Northern Ireland if, at the beginning of the period of absence, his absence is unlikely to exceed 52 weeks.

Overlap of entitlement to child benefit under both the legislation of Northern Ireland and Great Britain
     29. —(1) Where by virtue of these Regulations two or more persons would be entitled to child benefit in respect of the same child or qualifying young person for the same week under both the legislation of Northern Ireland and Great Britain, one of them only shall be so entitled.

    (2) Where the child is in Great Britain (except where regulation 25(1)(d) applies) or is treated as being in Great Britain, the question of which of the persons is entitled shall be determined in accordance with the legislation applying to Great Britain.

    (3) Where the child is in Northern Ireland (except where regulation 21(1)(d) applies) or is treated as being in Northern Ireland, the question of which of the persons is entitled shall be determined in accordance with the legislation applying to Northern Ireland.

Crown servants posted overseas
     30. —(1) For the purposes of section 146(1) of the Social Security and Contributions and Benefits Act, a Crown servant posted overseas shall be treated as being in Great Britain.

    (2) A Crown servant posted overseas is a person performing overseas (but not in Northern Ireland) the duties of any office or employment under the Crown in right of the United Kingdom—

(a) who is, or was, immediately prior to his posting or his first of consecutive postings, ordinarily resident in the United Kingdom; or

(b) who, immediately prior to his posting or his first of consecutive postings, was in the United Kingdom in connection with that posting.

Partners of Crown servants posted overseas
31. —(1) For the purposes of section 146(1) of the Social Security and Contributions and Benefits Act the partner of a Crown servant posted overseas who is accompanying the Crown servant posted overseas shall be treated as being in Great Britain when the partner is either—

(a) in the country where the Crown servant is posted, or

(b) absent from that country in accordance with regulation 24 as modified by paragraphs (3) and (4).

    (2) Regulations 22 and 24 apply to the partner of a Crown servant posted overseas with the modifications set out in paragraphs (3) and (4).

    (3) References to "Great Britain" in the phrase "temporarily absent from Great Britain" in paragraphs (1) and (2) of regulation 24 shall be construed as references to the country where the Crown servant is posted and regulation 21(2) shall apply, where appropriate, accordingly.

    (4) In regulation 24 omit the words "ordinarily resident in the United Kingdom and is".

Child or qualifying young persons normally living with Crown servants posted overseas
     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.

Transitional provisions for Part 6
     33. —(1) In relation to a period of temporary absence which commenced before 7th April 2003, and continues after the coming into force of these Regulations, regulations 24 and 28 shall have effect subject to the modifications in paragraphs (2) and (3) respectively.

    (2) For regulation 24(2) substitute—

" (2) A person is temporarily absent from Great Britain if at the beginning of the period of absence his absence was intended to be temporary and has throughout continued to be so intended.".

(3) For regulation 28(2) substitute—

" (2) A person is temporarily absent from Northern Ireland if at the beginning of the period of absence his absence was intended to be temporary and has throughout continued to be so intended.".

PART 7
General and supplementary provisions
Persons treated as residing together
34. For the purposes of Part 9 of SSCBA and Part 9 of SSCB(NI)A, the prescribed circumstances in which persons are treated as residing together are that spouses, two persons who are civil partners of each other, or two persons who are parents of a child are absent from one another—

Polygamous marriages
35. —(1) For the purposes of Part 9 of SSCBA and Part 9 of SSCB(NI)A, a polygamous marriage is treated as having the same consequences as a monogamous marriage for any day, but only for any day, throughout which the polygamous marriage is in fact monogamous.

(2) In paragraph (1)—

(a) "monogamous marriage" means a marriage celebrated under a law which does not permit polygamy;

(b) "polygamous marriage" means a marriage celebrated under a law which, as it applies to the particular ceremony and to the parties in question, permits polygamy;

(c) a polygamous marriage is referred to as being in fact monogamous when neither party to it has any spouse additional to the other; and

(d) the day on which a polygamous marriage is contracted, or on which it terminates for any reason, shall be treated as a day throughout which that marriage was in fact monogamous if at all times on that day after the time at which it was contracted, or as the case may be, before it terminated, it was in fact monogamous.

Right to child benefit of voluntary organisations
36. —(1) Subject to paragraph (4) and (5), for the purposes of section 147(6) of SSCBA and section 143(6) of SSCB(NI)A (right to child benefit of voluntary organisations), a voluntary organisation is regarded as the only person with whom a child is living for any week in which that child is—

(a) living in premises which are provided or managed by the voluntary organisation, being premises which are required to be registered with a Government Department or local authority or which are otherwise regulated under or by virtue of any enactment relating to England and Wales, Scotland, or Northern Ireland; or

(b) placed by the voluntary organisation in the home of any person in accordance with the provisions of the Foster Placement (Children) Regulations 1991[

50

51

52

(2) A voluntary organisation shall not be regarded as having ceased to have a child living with it by reason only of any temporary absence of that child—

(3) In calculating the period of 84 days for the purposes of paragraph (2)(a), two or more distinct periods of temporary absence separated by one or more intervals each not exceeding 28 days shall be 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.

(4) A voluntary organisation shall not be regarded as a person with whom a child or qualifying young person is living in any week if in that week—

    (5) Where immediately before the week in which paragraph (1) applies to a child or qualifying young person, that individual was living with a person who was then entitled to child benefit in respect of him, paragraph (1) shall have effect in relation to that person as if the words "the only person" were omitted for so long as the child or qualifying young person is treated as continuing to live with that person by virtue of section 143(2) of SSCBA or section 139(2) of SSCB(NI)A.

    (6) Section 143(1)(b) of SSCBA and section 139(1)(b) of SSCB(NI)A (person to be treated as responsible for a child in any week if he is contributing to the cost of providing for the qualifying individual at a weekly rate not less than the weekly rate of child benefit payable in respect of the child or qualifying young person for that week) and regulation 16(1) (child or qualifying young person in detention) shall not apply to a voluntary organisation).

No requirement to state national insurance number
     37. For the purposes of section 147(6) of SSCBA and section 143(6) of SSCB(NI)A, section 13(1A) of the Social Security Administration Act 1992[53] and section 11(1A) of the Social Security Administration (Northern Ireland) Act 1992[54] (requirement to state national insurance number) shall not apply to a claim for child benefit in respect of a child or qualifying young person who is treated as living with a voluntary organisation by virtue of regulation 36.

Exception to rules preventing duplicate payment
     38. —(1) A person is not disentitled to child benefit in respect of a child or qualifying young person by virtue of section 13(2) of the Social Security Administration Act 1992 and section 11(2) of the Social Security Administration (Northern Ireland) Act 1992 (persons not entitled to benefit for any week if benefit already paid for that week to another person, whether or not that other person was entitled to it) if in respect of that week—

(a) the determining authority has decided that the Commissioners are entitled to recover the child benefit paid in respect of that child or qualifying young person from a person in consequence of his misrepresentation of, or his failure to disclose, any material fact and, where that determining authority is one from whose decision an appeal lies, the time limit for appealing has expired and no appeal has been made; or

(b) the child benefit paid to the other person has been voluntarily repaid to, or recovered by, the Commissioners in a case where the determining authority has decided under section 9 or 10 of the Social Security Act 1998[

55

56

(2) In this regulation "determining authority" means, as the case may require—

Use of electronic communications
39. Schedule 2 to the Child Benefit and Guardian's Allowance (Administration) Regulations 2003[57] (use of electronic communications) applies to the delivery of information to or by the Commissioners which is authorised or required by these Regulations in the same manner as it applies to the delivery of information to or by the Commissioners which is authorised or required by those Regulations.

References in this regulation to the delivery of information shall be construed in accordance with section 132(8) of the Finance Act 1999[58].

PART 8
Revocations
Revocations
40. The instruments specified in column 1 of the Table below are revoked to the extent specified in column 2.

Instrument	Extent of revocation
The Child Benefit (General )Regulations 2003⁽¹⁾	The whole of the Regulations.
The Child Benefit (General) (Amendment) Regulations 2004⁽²⁾	The whole of the Regulations.
The Mental Health (Care and Treatment) (Scotland) Act 2003 (Consequential Provisions) Order 2005⁽³⁾	In Schedule 2, paragraph 23.
The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005⁽⁴⁾	Article 10