In match play the situation is a bit different. The player with the lowest playing handicap doesn’t get any handicap strokes and plays at scratch. The other players receive the difference between their own playing handicap and that of the player with the lowest playing handicap.
See net score page for more information about the allocation of handicap strokes.
In WHS for UK and Ireland a player competing from a set of tees with a different CR/par than other players receives more or fewer strokes for the round, depending on the difference between the CRs/pars. Therefore, for golfers competing in GB&I there is a separate calculator with the appropriate adjustment in the Playing Handicap calculation .
update: July 2021