The Child Benefit and Guardian's Allowance (Miscellaneous Amendments) Regulations 2006

JurisdictionUK Non-devolved
CitationSI 2006/203

2006 No. 203

SOCIAL SECURITY

The Child Benefit and Guardian’s Allowance (Miscellaneous Amendments) Regulations 2006

Made 1st February 2006

Laid before Parliament 2nd February 2006

Coming into force 10th April 2006

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 1(1)(b), 5(1)(a), (b), (h), (i) and (p) and 71(6) of the Social Security Administration Act 19921, sections 1(1)(b), 5(1)(a), (b) (h), (i) and (p) and 69(6) of the Social Security Administration (Northern Ireland) Act 19922, and sections 58 and 65(1), (2), (7) and (9) of the Tax Credits Act 20023, and in each case now vested in them4:

S-1 Citation, and commencement

Citation, and commencement

1.—(1) These Regulations may be cited as the Child Benefit and Guardian’s Allowance (Miscellaneous Amendments) Regulations 2006, and shall come into force on 10th April 2006.

(2) In these Regulations—

“the Administration Regulations” means Child Benefit and Guardian’s Allowance (Administration) Regulations 20035

“the Arrangements Regulations” means the Child Benefit and Guardian’s Allowance (Administrative Arrangements) Regulations 20036.

S-2 Amendment of the Administration Regulations

Amendment of the Administration Regulations

2.—(1) The Administration Regulations are amended as follows.

(2) In regulation 2 (interpretation) —

(a)

(a) in the definition of “appropriate office”—

(i) in both paragraphs (a)(i) and (b)(i) for “any Inland Revenue Enquiry Centre” substitute “any Enquiry Centre maintained by the Board”;

(ii) at the end add—

“(c)

“(c) in relation to child benefit or guardian’s allowance under either of those Acts, as regards the Board, Comben House, Farriers Way, Netherton, Merseyside;”;

(b)

(b) in the definition of “the Board” for “Commissioners of Inland Revenue” substitute “Commissioners for Her Majesty’s Revenue and Customs”.

(3) In regulation 7(3) (evidence and information)7for “a child’s birth or adoption” substitute “the birth or adoption of a child or qualifying young person”.

(4) In regulation 11(1) and (2) (claims for child benefit treated as claims for guardian’s allowance and vice versa) after—

(a)

(a) “in respect of a child” (in each place); and

(b)

(b) “same child” (in each place);

insert “or qualifying young person”.

(5) In regulation 19(2) (persons who may elect to have benefit paid weekly) after “a child” insert “or qualifying young person”.

(6) In regulation 33(2)(b) (payment to one person on behalf of another) for “or dependant” substitute “or qualifying young person”.

(7) In regulation 38(4) (offsetting prior payments of child benefit and guardian’s allowance against arrears payable by virtue of a subsequent determination)—

(a)

(a) in sub-paragraph (a) for “the child”, in each place where it occurs, substitute “the child or qualifying young...

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