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2. For the purposes of all or any of the provisions of the [F1legislation], acts, omissions and events, and in particular presence, employment and the claiming or payment of child benefit, having effect for all or any of those purposes in one territory shall have corresponding effect for all or any of those purposes in the other territory.
Textual Amendments
F1Word in Sch. 1 para. 2 substituted (1.9.1999) by The Child Benefit (Northern Ireland Reciprocal Arrangements) Amendment Regulations 1999 (S.I. 1999/2225), reg. 1(1), Sch. para. 6