In paragraph (8) of regulation 18 of the Child Support Departure Direction and Consequential Amendments Regulations 1996 (costs incurred in supporting certain children)10, after sub- paragraph (b) insert—

“(c)

where a person has made an election under section 13A(1) of the Social Security Administration Act 1992 (election not to receive child benefit) for payments of child benefit not to be made, the amount of child benefit that would be otherwise paid in respect of the relevant child is to be treated as being payable.”.