Surrendering an award following birth or adoption etc. of child54A

1

An existing award of disabled person’s tax credit shall cease to have effect if the claimant or partner elects, by notice to the Board, to surrender it following the birth of a child, the adoption of a child or young person or the granting of a parental order for a surrogate child.

2

The award shall terminate with effect from—

a

the day on which the notice is given to the Board, if that day is a Monday, or

b

the Monday following the day on which the notice is given to the Board, if that day is other than a Monday.