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7. In regulation 2 of the 1994 Regulations (preclusion from regular employment for the purpose of paragraph 5(7)(b) of Schedule 3 to the Contributions and Benefits Act)—
(a)after paragraph (4) there shall be inserted—
“(4A) For the purposes of paragraph (2)(a) of this regulation, where—
(a)child benefit first becomes payable to a person in respect of a child on the first Monday in a year, and
(b)child benefit would, but for the provisions of section 143(2) of the Act, have been payable to that person in respect of that child for the part of that year falling before that Monday,
that person shall be treated as if he were entitled to child benefit and, accordingly, as if child benefit were payable to him for that part of that year.”;
(b)in paragraph (5) for sub-paragraph (b) there shall be substituted the following sub-paragraphs—
“(b)in the case of a person who satisfies the conditions in paragraph (3) of this regulation in respect of any year preceding 2002-03, if he does not furnish such information as the Department may from time to time require which is relevant to the question of whether, in that year, he was precluded from regular employment by responsibilities at home within the meaning of these Regulations, or
(c)in the case of a person who satisfies the conditions in paragraph (3) of this regulation in respect of the year 2002-03 or any subsequent year, if he does not, within the period of 3 years immediately following the end of that year, furnish such information as the Department may from time to time require which is relevant to the question of whether, in that year, he was precluded from regular employment by responsibilities at home within the meaning of these Regulations.”.
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