Paragraph 5C 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).

This paragraph does not apply to a claimant in relation to whom regulation 2 of, and Schedule 1 to, the Social Security (Working Tax Credit and Child Tax Credit) (Consequential Amendments) Regulations 2003 have effect.

In this paragraph—

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

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

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