The Child Benefit (General) Regulations 2006

Modification of priority between persons entitled to child benefit U.K.

15.—(1) If a person entitled to child benefit in respect of a child or qualifying young person in priority to another person gives the Commissioners notice in writing at an appropriate office [F1 or gives an officer of Revenue and Customs notice by telephone at such an office] that he does not wish to have such priority, the provisions of Schedule 10 to SSCBA and Schedule 10 to SSCB(NI)A (priority between persons entitled) have effect with the modification that that person does not have such priority.

(2) A notice under paragraph (1)—

(a) is not effective in relation to any week, before the date on which the election becomes effective, for which child benefit in respect of that child or qualifying young person is paid to the person who made the election or to another person on his behalf; and

(b) ceases to have effect if the person who gave it makes a further claim to child benefit in respect of that child or qualifying young person.

Textual Amendments

F1 Words in reg. 15(1) inserted (16.8.2007) by The Child Benefit (General) (Amendment) Regulations 2007 (S.I. 2007/2150), regs. 1, 6