Where the relevant parent was the child’s only surviving parent, or in respect of the period after the death of the child’s other parent, the child’s special allowance shall, subject to paragraph 3, be determined in accordance with this paragraph.

Subject to sub-paragraph (3), an allowance determined in accordance herewith shall be of an amount equal to 20% of the average pensionable pay for a week of the relevant parent.

Where 5 or more children’s special allowances are payable in respect of the death of the same person, an allowance determined in accordance herewith shall be of an amount equal to 80% of the average pensionable pay for a week of the relevant parent divided by the total number of allowances so payable.