When first introduced, the Family Allowance wasn't paid for the first child, but did apply to every subsequent one.
It seems the idea has come full circle.
Is the idea that you claim for the first two and that's it. Or you claim for a maximum of two, even if you have more, for as long as any two of them are qualifying age?
This strikes me as a lot better proposal than the means-tested claw back, as it is simpler and more predictable. Assuming that TC remain for those in the most straitened circumstances.