(1) Any increase of unemployment assistance payable pursuant to subparagraph (ii) of section 121(1)(b) in respect of a qualified child who normally resides with the claimant or beneficiary and with the spouse of the claimant or beneficiary shall be payable at the rate of one-half of the appropriate amount in any case where the spouse of the claimant or beneficiary is not an adult dependant, and subparagraph (ii) of section 121(1)(b) shall be construed and have effect accordingly.
(2) In calculating the amount of unemployment assistance which, pursuant to this section, is payable at one-half of the appropriate amount, the amount so payable shall be rounded up to the nearest 10p where it is a multiple of 5p but not also a multiple of 10p and shall be rounded to the nearest 10p where it is not a multiple of 5p or 10p.