These Regulations make general provisions relating to child benefit, including provisions concerning residence, and consolidate the provisions contained in the Child Benefit (General) Regulations 2003 (S.I. 2003/493) with amendments reflecting the extension of child benefit authorised by the Child Benefit Act 2005 (c. 6).
Gillian MerronVernon CoakerTwo of the Lords Commissioners of Her Majesty’s Treasury
David VarneyPaul GrayTwo of the Commissioners for Her Majesty’s Revenue and Customs