PART VI CHANGES OF CIRCUMSTANCES

49ZA Surrendering an award following birth or adoption etc. of child
1 An existing award of working families' 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.
Reg. 49ZA inserted (with effect in accordance with reg. 1(5) of the amending S.I.) by The Tax Credits (Miscellaneous Amendments No. 3) Regulations 2001 (S.I. 2001/892), regs. 1(2), 18