Section 143 Meaning of “person responsible for child or qualifying young person".F15

For the purposes of this Part of this Act a person shall be treated as responsible for a child F1or qualifying young person in any week if—

Where a person has had a child F2or qualifying young person living with him at some time before a particular week he shall be treated for the purposes of this section as having the child or qualifying young person living with him in that week notwithstanding their absence from one another unless, in the 16 weeks preceding that week, they were absent from one another for more than 56 days not counting any day which is to be disregarded under subsection (3) below.

Subject to subsection (4) below, a day of absence shall be disregarded for the purposes of subsection (2) above if it is due solely to the F3fact that the child or qualifying young person is—

The number of days that may be disregarded by virtue of subsection (3)(b) or (c) above in the case of any child F11or qualifying young person shall not exceed such number as may be prescribed unless the person claiming to be responsible for the child or qualifying young person regularly incurs expenditure in respect F12of him.

Regulations may prescribe the circumstances in which a person is or is not to be treated—

and such regulations may in particular make provision whereby a contribution made or expenditure incurred by two or more persons is to be treated as made or incurred by one of them or whereby a contribution made or expenditure incurred by one of two spouses F14or civil partners residing together is to be treated as made or incurred by the other.