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23.—(1) Where the circumstances of a case are that—
(a)a person is a person with care in relation to two or more qualifying children; and
(b)in relation to at least two of those children there are different persons who are absent parents or persons treated as absent parents by regulation 20(2);
that case shall be treated as a special case for the purposes of the Act.
(2) In calculating the maintenance requirements for the purposes of this case, for any amount which (but for this paragraph) would have been included under regulation 3(1)(b), (c) or (d) (amounts included in the calculation of AG) there shall be substituted an amount calculated by dividing the amount which would have been so included by the relevant number.
(3) In paragraph (2) “the relevant number” means the number equal to the total number of persons who, in relation to those children, are either absent parents or persons treated as absent parents by regulation 20(2) except that where in respect of the same child both parents are persons who are either absent parents or persons who are treated as absent parents under that regulation, they shall count as one person.
(4) Where the circumstances of a case fall within this regulation and the person with care is the parent of any of the children, for C in paragraph 2(1) of Schedule 1 to the Act (the assessable income of that person) there shall be substituted the amount which would be calculated under regulation 22(2) if the references therein to an absent parent were references to a parent with care.
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