1

For the purpose of paragraph 5(6) of Schedule 3 to the Act a person shall, subject to paragraph (4) below, be precluded from regular employment by responsibilities at home in any year—

a

throughout which he satisfies any of the conditions specified in paragraph (2) below;

b

in which he satisfies, for at least 48 weeks in that year, the conditions specified in paragraph (2A) below, or

c

throughout which he satisfies, for part of the year, any of the conditions specified in paragraph (2) below and for the remainder of the year the conditions specified in paragraph (2A) below.

2

The conditions referred to in paragraph (1)(a) and (c) above are—

a

that child benefit, awarded to him under the Child Benefit Act 19754, was payable in respect of a child under the age of 16;

b

that—

i

as a person to whom paragraph 4 of Schedule 1 to the Income Support (General) Regulations 19875 applies he is not required to be available for employment, and

ii

income support is payable to him.

2A

The conditions referred to in paragraph (1)(b) and (c) above are that he was engaged in caring for a person in respect of whom there was payable any of the benefits specified in paragraph (3) below and was regularly so engaged for at least 35 hours per week.

2B

In respect of any day falling before 11th April 1988 in the 1988—1989 tax year, the following provisions shall be substituted for paragraph (2)(b) above—

b

that a supplementary allowance under the Supplementary Benefits Act 19766 was payable to him, he being a person who by reason of his being engaged in caring for an elderly or incapacitated person was excepted, under regulation 6 of the Supplementary Benefit (Conditions of Entitlement) Regulations 19817 from the requirement to register for employment as a condition of his right to that allowance