Child Benefit and Guardian's Allowance (Administrative Arrangements) Regulations 2003

JurisdictionUK Non-devolved
CitationSI 2003/494
Year2003

2003 No. 494

SOCIAL SECURITY

The Child Benefit and Guardian’s Allowance (Administrative Arrangements) Regulations 2003

Made 5th March 2003

Laid before Parliament 5th March 2003

Coming into force 7th April 2003

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 58 and 65(1), (2), (7) and (9) of the Tax Credits Act 20021, hereby make the following Regulations:

S-1 Citation and commencement

Citation and commencement

1. These Regulations may be cited as the Child Benefit and Guardian’s Allowance (Administrative Arrangements) Regulations 2003 and shall come into force on 7th April 2003 immediately after the Child Benefit and Guardian’s Allowance (Administration) Regulations 20032.

S-2 Interpretation

Interpretation

2. In these Regulations—

“the Board” means the Commissioners of Inland Revenue;

“defective application” has the meaning given by regulation 10(3) of the principal Regulations;

“the principal Regulations” means the Child Benefit and Guardian’s Allowance (Administration) Regulations 2003;

“relevant authority” means—

(a) the Secretary of State;

(b) the Department for Social Development in Northern Ireland; or

(c) a person providing services to the Secretary of State or that Department.

S-3 Provision of information or evidence to relevant authorities

Provision of information or evidence to relevant authorities

3.—(1) Information or evidence relating to child benefit or guardian’s allowance which is held—

(a)

(a) by the Board; or

(b)

(b) by a person providing services to the Board, in connection with the provision of those services,

may be provided to a relevant authority for the purposes of, or for any purposes connected with, the exercise of that relevant authority’s functions under the principal Regulations.

(2) Information or evidence relating to child benefit and guardian’s allowance may be provided to a relevant authority by persons other than the Board (whether or not persons by whom claims or notifications relating to child benefit or guardian’s allowance are or have been made or given).

S-4 Giving of information or advice by relevant authorities

Giving of information or advice by relevant authorities

4. A relevant authority to which a claim or notification is or has been made or given by a person in accordance with the principal Regulations may give information or advice relating to child benefit and guardian’s allowance to that person.

S-5 Recording, verification and holding, and forwarding, of claims etc. received by relevant authorities

Recording, verification and holding, and forwarding, of claims etc. received by relevant authorities

5.—(1) A relevant authority may record and hold—

(a)

(a) claims and notifications received by virtue of the any of the principal Regulations; and

(b)

(b) information or evidence received by virtue of regulation 3(2).

(2) Subject to paragraphs (3) and (4), a relevant authority or a person providing services to the Board must forward to the Board such a claim or notification, or such information or evidence, as soon as reasonably practicable after being satisfied that it is complete.

(3) Before forwarding a claim or notification in accordance with paragraph (2), a relevant authority must verify whether the details of the claim or notification are consistent with any details held by it which have...

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