23.—(1) The income and capital of a claimant's partner which by virtue of section 136(1) of the Act is to be treated as income and capital of the claimant, shall be calculated or estimated in accordance with the following provisions of this Part in like manner as for the claimant; and any reference to the “claimant” shall, except where the context otherwise requires, be construed for the purposes of this Part as if it were a reference to his partner.
(2) Where a claimant or the partner of a claimant is married polygamously to two or more members of his household—
(a)the claimant shall be treated as possessing capital and income belonging to each such member; and
(b)the income and capital of that member shall be calculated in accordance with the following provisions of this Part in like manner as for the claimant.
(3) The income and capital of a child or young person shall not be treated as the income and capital of the claimant.