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6. For sub-paragraph (e) of regulation 10(2) of the principal Regulations (increase of benefit for person having care of child)(1) there shall be substituted the following sub-paragraph–
“(e) either –
(i)has no earnings or has earnings but they do not exceed the standard rate of increase (there being disregarded for this purpose any earnings derived from employment by the beneficiary in caring for a child or children in respect of whom the beneficiary is entitled to child benefit), or
(ii)is employed by the beneficiary in caring for such child or children and is not residing with him;”.
Regulation 10(2)(e) was substituted by regulation 4 of S.I. 1988/554.
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