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The Social Security (Jersey and Guernsey) Order (Northern Ireland) 1994

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(3) Where a person is resident in the territory of one Party and his family is present or resident in the territory of any other Party and the legislation of no other Party is applicable to him in accordance with Articles 6 to I 1, his entitlement to child benefit shall be determined only under the legislation of the Party in whose territory the family is present or resident. For the purpose of determining that entitlement, a period of presence or residence, as the case may be, completed in the territory of the former Party shall be treated as if it were a period of presence or residence respectively completed in the territory of the latter Party.

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