[13A Election not to receive child benefit]

[13A  Election not to receive child benefit]

[(1)     A person (“P”) who is entitled to child benefit in respect of one or more children may elect for all payments of the benefit to which P is entitled not to be made.

(2)     An election may be made only if P reasonably expects that, in the absence of the election, P or another person would be liable to a high income child benefit charge in respect of the payments to which the election relates made for weeks in the first tax year.

(3)     An election has effect in relation to payments made for weeks beginning

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