Interest on savings for children

My child gets more than £120 in interest from money 50% given by me and 50% given by my wife. Does the £100 limit apply separately to each parent? Such that the interest of £60 earned from money given by me would not be treated as the interest earned by me. Likewise, interest of £60 earned from money given by my wife would not be treated as the interest earned by my wife.

Hi
The £100 applies to each parent separately.
It would not be treated as interest earned by your wife.
Thankyou.
Regards.