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

Explanatory Note

(This note is not part of the Regulations)

Section 58 of the Tax Credits Act 2002 (c. 21) (“section 58”) applies where regulations under section 5 of the Social Security Administration Act 1992 (c. 5) (or section 5 of the Social Security Administration (Northern Ireland) Act 1992 (c. 8)) permit or require a claim or notification relating to child benefit or guardian’s allowance to be made or given to a relevant authority (within the meaning given by subsection (3) of section 58).

Where section 58 applies, regulations may make provision as to the administrative arrangements between a relevant authority and the Commissioners of Inland Revenue (to whom the administration of child benefit and guardian’s allowance is to be transferred by Part 2 of the Tax Credits Act 2002 with effect from 1st April 2003).

These Regulations provide for administrative arrangements in relation to claims and notifications made or given to a relevant authority in accordance with the Child Benefit and Guardian’s Allowance (Administration) Regulations 2003 (S.I. 2003/492).

Regulation 1 provides for citation and commencement, and regulation 2 for interpretation.

Regulation 3 provides for the supply of information and evidence to a relevant authority.

Regulation 4 provides for the giving of information or advice by a relevant authority.

Regulation 5 provides for the recording, verification, holding and forwarding of claims etc. received by a relevant authority.