3(1)A person shall be disregarded for the purposes of discount on a particular day if on the day he—E+W+S
(a)has attained the age of 18 years; but
(b)is a person in respect of whom another person is entitled to child benefit, or would be so entitled but for paragraph 1(c) of Schedule 9 to the M1Social Security Contributions and Benefits Act 1992.
(2)The Secretary of State may by order substitute another provision for sub-paragraph (1)(b) above as for the time being effective for the purposes of this paragraph.