(1) The weekly rate of child benefit payable in respect of a child or qualifying young person shall be—
(a) subject to paragraphs (2) to (5), in a case where in any week a child or qualifying young person is the only person or, if not the only person, the elder or eldest person in respect of whom child benefit is payable to a person, £26.05 (“the enhanced rate”);
(b) in any other case, £17.25 .
(2) If, in any week—
(a) a person is—
(i) living with his spouse or civil partner,
(ii) living with another person as his spouse or civil partner, or
(iii) a member of a polygamous marriage and is residing with other members of that marriage;
(b) child benefit would, but for this paragraph, be payable to that person in respect of a child or qualifying young person at the enhanced rate; and
(c) child benefit would, but for this paragraph, be payable at that rate to one of the other persons listed in paragraphs (i) to (iii) of sub-paragraph (a) in respect of another child or qualifying person,
the enhanced rate shall be payable in that week in respect of only the elder or eldest of the children and qualifying young persons referred to in sub-paragraphs (b) and (c).
(3) For the purposes of paragraph (2)(a) a person is a member of a polygamous marriage if—
(a) during the subsistence of the marriage any party to it is married to more than one person; and
(b) the ceremony of marriage took place under the law of a country which permits polygamy.
(4) Child benefit shall not be payable at the enhanced rate if the person to whom child benefit is payable is—
(a) a voluntary organisation; or
(b) a person residing (otherwise than as mentioned in paragraph (2)(a)) with a parent of the child or qualifying young person in respect of whom it is payable.
(5) If an allowance, or an increase of a benefit, pension or allowance, which is a specified benefit, is paid in respect of a week—
(a) to a person, and
(b) in respect of the only, elder or eldest child or qualifying young person in respect of whom that person is entitled to child benefit,
child benefit shall be payable at the enhanced rate for that week.
(6) The following are specified benefits—
(a) any benefit under SSCBA receipt of which entitles the recipient to an increase specified in column 2 of the Table in Part 4 of Schedule 4 to that Act (increases for dependants) ;
(b) any benefit under SSCB (NI) A receipt of which entitles the recipient to an increase specified in column 2 of the Table in Part IV of Schedule 4 to that Act (increases for dependants in Northern Ireland);
(c) an allowance for a child or a qualifying young person granted in respect of the death of a person due to service or war injury—
(i) under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2005 ;
(ii) under the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 1983 ;
(iii) under the Pensions (Polish Forces) Scheme 1964 ;
(iv) under the War Pensions (Mercantile Marine) Scheme 1964 ;
(v) under the Warrant of 21 st December 1964 concerning pensions and grants in respect of disablement or death due to service in the Home Guard ;
(vi) under the Order of 22 nd December 1964 concerning pensions and grants in respect of disablement or death due to service in the Home Guard after 27 th April 1952 ;
(vii) under the Order by Her Majesty dated 4 th January 1971 in respect of service in the Ulster Defence Regiment ; or
(viii) which the Commissioners for Her Majesty's Revenue and Customs accept as being analogous to an allowance for a child granted in respect of the death of a person due to service or war injury under any of the preceding provisions of this sub-paragraph.
