‘(1) The limit on the number of children for which child tax credit or the child element of universal credit can be claimed, as provided for clauses 11 and 12 of this Act, do not apply in the following circumstances—
(a) where the number of children exceeds two because the third (or subsequent) child was part of a multiple birth at the same time as the second qualifying child;
(b) where a third (or subsequent) child becomes a member of a household as a result of being fostered or adopted into that household, or enters the household as the result of a kinship care arrangement;
(c) in exceptional circumstances as defined by the Social Security Advisory Committee, including but not limited to—
(i) the claimant becoming unemployed;
(ii) the death of one of the parents in the claimant household; and
(iii) one of the parents in the claimant household leaving the household following a breakdown in relationship.
(2) No limit shall apply to a household where any child or qualifying young person is disabled.
(3) No limit shall apply to couples with dependent children who if living in separate households would not be affected by the limit.
(4) The Secretary of State shall, by regulation, establish an appeals process by which an individual can appeal a decision as to whether an exemption set out in this clause applies in their individual situation.’—(Emily Thornberry.)