(1) A person with whom a qualified child normally resides shall be qualified for child benefit in respect of that child and is in this Part referred to as "a qualified person".
(2) For the purpose of subsection (1) -
(a) the Minister may make rules for determining with whom a qualified child shall be regarded as normally residing,
(b) a qualified child shall not be regarded as normally residing with more than one person, and
(c) where a qualified child is resident in an institution and contributions are made towards the cost of his maintenance in that institution, he shall be regarded as normally residing with the person with whom in accordance with the rules made under paragraph (a) he would be determined to be normally residing if he were not resident in an institution but, where the person with whom he would thus be regarded as normally residing has abandoned or deserted the child, the child shall be regarded as normally residing with the head of the household of which he would