1.—(1) These Regulations may be cited as the Guardian’s Allowance Up-rating Regulations 2018 and come into force on 9th April 2018.
(2) In these Regulations “the Up-rating Regulations” means the Tax Credits and Guardian’s Allowance Up-rating etc. Regulations 2018(1).
2. Neither section 155(3) of the Social Security Administration Act 1992 nor section 135(3) of the Social Security Administration (Northern Ireland) Act 1992 shall apply if a question arises as to either—
(a)the weekly rate at which guardian’s allowance is payable by virtue of the Up-rating Regulations, or
(b)whether the conditions for receipt of guardian’s allowance at the altered rate are satisfied,
until that question has been determined in accordance with the provisions of section 8 of the Social Security Act 1998(2) or article 9 of the Social Security (Northern Ireland) Order 1998(3).
3. Regulation 5 of the Social Security Benefit (Persons Abroad) Regulations 1975(4) and regulation 5 of the Social Security Benefit (Persons Abroad) Regulations (Northern Ireland) 1978(5) (application of disqualification in respect of up-rating of benefit) shall apply to any additional benefit payable by virtue of the Up-rating Regulations.
Justin Holliday
Melissa Tatton
Two of the Commissioners for Her Majesty’s Revenue and Customs
14th March 2018