(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.