Regulation 8 Persons treated as non-resident parentsI1

two or more persons who do not live in the same household each provide day to day care for the same F1child, being a child in respect of whom an application for a maintenance calculation has been made F2...; and

at least one of those persons is a parent of the child,

a parent who provides such care to a lesser extent than the other parent, person or persons who provide such care for the child in question; or

where the persons mentioned in paragraph (1)(a) include both parents and the circumstances are such that care is provided to the same extent by both but each provides care to an extent greater than or equal to any other person who provides such care for that child—

“child benefit” means child benefit payable under Part IX of the Contributions and Benefits Act

where a person has made an election under section 13A(1) of the Social Security Administration Act 1992 (election not to receive child benefit) for payments of child benefit not to be made, that person is to be treated as being in receipt of child benefit.