308. In regulation 38 of the Child Benefit (General) Regulations 2006(1) (exception to rules preventing duplicate payment)—
(a)in paragraph (2)(b) omit “section 7 of the Social Security Act 1998 or”;
(b)in paragraph (2)(c) omit “section 16(7) of the Social Security Act 1998 or”; and
(c)after paragraph 2(c) insert—
“(d)the First-tier Tribunal;
(e)the Upper Tribunal.”.