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27.—(1) A person shall be treated as not being in Northern Ireland for the purposes of section 142(2) of SSCB(NI)A if he is not ordinarily resident in the United Kingdom.
(2) A person who is in Northern Ireland as a result of his deportation, expulsion or other removal by compulsion of law from another country to Northern Ireland shall be treated as being ordinarily resident in the United Kingdom.
(3) A person shall be treated as not being in Northern Ireland for the purposes of section 142(2) of SSCB(NI)A where he [F1makes a claim for child benefit on or after 1st May 2004 and] does not have a right to reside in the United Kingdom.
Textual Amendments
F1Words in reg. 27(3) inserted (16.8.2007) by The Child Benefit (General) (Amendment) Regulations 2007 (S.I. 2007/2150), regs. 1, 10