{
  "url": "https://openlegislation.uk/child-benefit-and-guardians-allowance-administration-amendment-regulations-2012/introduction",
  "json_url": "https://openlegislation.uk/child-benefit-and-guardians-allowance-administration-amendment-regulations-2012/introduction.json",
  "legislation": "uksi/2012/1074",
  "legislation_title": "The Child Benefit and Guardian’s Allowance (Administration) (Amendment) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/child-benefit-and-guardians-allowance-administration-amendment-regulations-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Social Security\nMade 12th April 2012\nLaid before Parliament 16th April 2012\nComing into force 8th May 2012\nThe Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 71(8) of the Social Security Administration Act 1992 and section 69(8) of the Social Security Administration (Northern Ireland) Act 1992 and now exercisable by them, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 5; section 71(8) was amended by section 107(1) and (3) of the Welfare Reform Act 2012 (c. 5)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 8; section 69(8) was amended by section 107(2) and (3) of the Welfare Reform Act 2012."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "The powers of the Secretary of State under section 71(8) of the Social Security Administration Act 1992, so far as relating to child benefit and guardian’s allowance, were transferred to the Commissioners of Inland Revenue by section 50(1) and (2)(b) of the Tax Credits Act 2002 (c. 21). By section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11), the powers and functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs. The powers of the Secretary of State under section 69(8) of the Social Security Administration (Northern Ireland) Act 1992, so far as relating to child benefit and guardian’s allowance, were transferred to the Commissioners of Inland Revenue by section 50(1) and (2)(d) of the Tax Credits Act 2002."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/1074/introduction",
    "retrieved_at": "2026-10-29T01:33:53.493238+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}