5.—(1) The Fourth Schedule to the Principal Act is hereby amended by the substitution for Part III (inserted by section 5 of the Act of 1996) of the following Part:
“PART III
Amounts of Child Benefit
Amount for each of first 2 children
Amount for each child in excess of 2
(1)
(2)
£30
£39
”.
(2) This section shall come into operation on the 1st day of September, 1997.