4. In regulation 25 (circumstances in which a person is treated as not being in Northern Ireland) add at the end—
“(3) A person shall be treated as not being in Northern Ireland for the purposes of section 142(2) of the Contributions and Benefits (NI) Act where he—
(a)makes a claim for child benefit on or after 1st May 2004; and
(b)does not have a right to reside in the United Kingdom.”.