55.—(1) Where the circumstances of the case are that—
(a)a qualifying child is a boarder at a boarding school or is an in-patient in a hospital; and
(b)by reason of those circumstances, the person who would otherwise provide day to day care is not doing so,
that case is to be treated as a special case for the purposes of the 1991 Act.
(2) For the purposes of this case, section 3(3)(b) of the 1991 Act is to be modified so that for the reference to the person who usually provides day to day care for the child there is substituted a reference to the person who would usually provide day to day care for that child but for the circumstances specified in paragraph (1).
Commencement Information
I1Reg. 55 wholly in force; reg. 55 not in force at made date; reg. 55 in force at 29.7.2013 for certain purposes and reg. 55 in force at 25.11.2013 in so far as not already in force, see reg. 1, SI 2013/1860 and S.I. 2013/2947