Paragraph 64 F1

£1.20 in relation to each week in which child benefit is payable to the claimant at the enhanced rate in respect of a child or qualifying young person for whom the claimant is treated as responsible.

65 pence in relation to each week in which child benefit is payable to the claimant other than at the enhanced rate in respect of a child or qualifying young person for whom the claimant is treated as responsible (and if there is more than one, 65 pence in relation to each such child or young person).

In this paragraph —

• “child” and “qualifying young person” have the meanings given in section 142 of the Act;

• “treated as responsible” is to be construed in accordance with section 143 of the Act;

• “the enhanced rate” has the meaning given in regulation 2(1)(a) of the Child Benefit (Rates) Regulations 2006.