Explanatory note

These Regulations amend the Child Benefit (Residence and Persons Abroad) Regulations 1976 (S.I. 1976/963) so that child benefit shall not cease to be payable in respect of a child who is temporarily absent abroad either for a period of 12 weeks or less, or for more than 12 weeks by reason only of receiving full-time education in another EEA State or education in consequence of an educational exchange or visit made with the written consent of the recognised educational establishment which he normally attends.

These Regulations shall not have effect in the case of a child in respect of whom child benefit is payable, where the child was absent from Great Britain for any week in the 12 weeks preceding 1st March 1999 by reason only of receiving full-time education at a recognised educational establishment and that child either–

up to and including either the 6th September 1999 or the Monday of the 156th week following the start of the child’s education abroad, whichever is the later.

These Regulations do not impose a cost on business.