8.—(1) A person who has made a claim for child benefit or guardian’s allowance may amend it by giving to the Board or a relevant authority notice in writing in accordance with paragraph (2).
(2) A notice under paragraph (1) must be delivered or sent to an appropriate office at any time before a determination has been made on the claim.
(3) The Board may treat a claim amended in accordance with this regulation as if it had been so amended when first made.