20.—(1) The election may at any time be varied by an election to pay family benefit contributions at a specified higher rate.E+W+S
(2) An election under sub-paragraph (1)—
(a)must be made by giving written notice to the Secretary of State, and
(b)must be accompanied by a declaration by the person that the person is in normal health.
(3) Where the original election is varied by one made under sub-paragraph (1) (“the further election”) a new payment period begins on the first day of the month following that in which it is notified to the person by the Secretary of State.
(4) The new payment period is A-(B/CxD) where—
A is what the length of the payment period would have been if the increased rate had been specified in the original election,
B is the rate specified in the original election,
C is the increased rate, and
D is the period from the start of the payment period to the effective date of the further election.
(5) Paragraph 18(2), (3) and (4) applies to the new payment period.