Increase of benefit for person having care of child
4. For sub-paragraph (e) of regulation 10(2) of the principal regulations (increase of benefit for person having care of child) there shall be substituted the following sub-paragraph—
“(e)has, in the case of a person with earnings, weekly earnings at or below the standard rate of increase and for this purpose weekly earnings derived from the person’s employment by the beneficiary in caring for a child or children in respect of whom the beneficiary is entitled to child benefit shall be disregarded but only if the person is residing with the beneficiary.”