4.—(1) The allowance shall be of such amount as the adoption agency determines in accordance with paragraphs (2) and (3).
(2) In determining the amount of allowance the adoption agency shall take into account–
(a)the financial resources available to the adopters (including in respect of the child any financial benefit which would be available to them after adoption but excluding in respect of the child disability living allowance and attendance allowance payable and, where the adopters are in receipt of income support, child benefit);
(b)the amount required by the adopters in respect of their reasonable outgoings and commitments (excluding outgoings in respect of the child); and
(c)the financial needs and resources of the child.
(3) The allowance paid by the adoption agency shall not include any element of remuneration for the care of the child by the adopters and in any event may not exceed the amount of the fostering allowance (excluding any element of remuneration in that allowance) which would be payable if the child was fostered by the adopters.