Regulation 53 Care provided for relevant other child by an authorityI1

Where a child, other than a qualifying child, is cared for in part or in full by an authority and the non-resident parent or the non-resident parent’s partner receives child benefit for that child the child is a relevant other child for the purposes of Schedule 1.

For the purposes of paragraph (1), where a person has made an election under section 11A(1) of the Social Security Administration (Northern Ireland) Act 1992 for payments of child benefit not to be made, that person is to be treated as receiving child benefit.