The person to whom child benefit is payable may choose to vary the Paragraph (1A) is without prejudice to section 145(4) of the Social
In regulation 2 of the Child Benefit (Rates) Regulations 2006 (S.I. 2006/965),
after paragraph (1) insert—
“(1A)
rate of child benefit paid, such that the weekly amount may decrease
as the child or qualifying young person gets older, but the total amount
received over the young person’s childhood would be the same as if
they had received either of the rates under paragraph (1).
(1B)
Security Contributions and Benefits Act 1992 (no rate prescribed in
place of a rate previously in force to be lower than the rate it replaces).”