The Guardian’s Allowance Up-rating Regulations 2012

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 113(1) and 175(1), (3) and (4) of the Social Security Contributions and Benefits Act 19921, sections 155(3), 189(1), (4) and (5), 190 and 191 of the Social Security Administration Act 19922, sections 113(1) and 171(1), (3) and (4) of the Social Security Contributions and Benefits (Northern Ireland) Act 19923 and sections 135(3), 165(1), (4) and (5) and 167(1) of the Social Security Administration (Northern Ireland) Act 19924 and now vested in them5.