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33.—(1) A person is exempt from the requirement to be ordinarily resident in the United Kingdom (which is set out in regulations 21(1) and 25(1)) if he was, or will be on the making of a claim, entitled to child benefit for the week beginning 31st March 2003 until—
(a)his entitlement ceases, or
(b)2nd April 2006,
whichever first occurs.
(2) For the purposes of paragraph (1)(a), a person’s entitlement to child benefit shall be treated as continuing where that person’s entitlement—
(a)ceases under the legislation of Great Britain and immediately commences under the legislation of Northern Ireland; or
(b)ceases under the legislation of Northern Ireland and immediately commences under the legislation of Great Britain.
(3) In relation to a period of temporary absence which commenced before and continues on or after 7th April 2003, regulations 22 and 26 shall have effect from 7th April 2003 subject to the modifications in paragraphs (4) and (5).
(4) For regulation 22(2) substitute—
“(2) A person is temporarily absent from Great Britain if at the beginning of the period of absence his absence was intended to be temporary and has throughout continued to be so intended.”.
(5) For regulation 26(2) substitute—
“(2) A person is temporarily absent from Northern Ireland if at the beginning of the period of absence his absence was intended to be temporary and has throughout continued to be so intended.”.
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