Child benefit terminal date = Wed 31st May 2006
Therefore, last day of Child Benefit entitlement = Sun 4th June 2006
Can no longer be treated as a dependant from Mon 5th June – so this is the date from which premiums and allowances will be affected (and a non-dependant deduction may commence).
I think there is a slight problem with the way that the rules about the Child Benefit income ending work. HB Reg 79(1) says that the end of child benefit should be treated as being the day after the last day of entitlment. The problem is that this would be Monday 5th June. The net effect is that Child Benefit income would be counted for the benefit week from Mon 5th June to Sun 11th June even though the person is not to be treated as a dependant for that same week. From Sun 12th June everything would be OK again when Child Benefit would no longer be counted.
Best to ignore that bit of 79(1) I reckon!