Regulation 2 Rate of child benefit

subject to paragraphs (2) to (5), in a case where in any week a child or qualifying young person is the only person or, if not the only person, the elder or eldest person in respect of whom child benefit is payable to a person, F1£27.05 (“the enhanced rate”);

in any other case, F2£17.90.

a person is—

child benefit would, but for this paragraph, be payable to that person in respect of a child or qualifying young person at the enhanced rate; and

child benefit would, but for this paragraph, be payable at that rate to one of the other persons listed in paragraphs (i) to (iii) of sub-paragraph (a) in respect of another child or qualifying person,

during the subsistence of the marriage any party to it is married to more than one person; and

the ceremony of marriage took place under the law of a country which permits polygamy.

a voluntary organisation; or

a person residing (otherwise than as mentioned in paragraph (2)(a)) with a parent of the child or qualifying young person in respect of whom it is payable.

to a person, and

in respect of the only, elder or eldest child or qualifying young person in respect of whom that person is entitled to child benefit,

any benefit under SSCBA receipt of which entitles the recipient to an increase specified in column 2 of the Table in Part 4 of Schedule 4 to that Act (increases for dependants)M1;

any benefit under SSCB (NI) A receipt of which entitles the recipient to an increase specified in column 2 of the Table in Part IV of Schedule 4 to that Act (increases for dependants in Northern Ireland);

an allowance for a child or a qualifying young person granted in respect of the death of a person due to service or war injury—