{
  "url": "https://openlegislation.uk/child-benefit-and-guardians-allowance-administrative-arrangements-regulations-2003/note",
  "json_url": "https://openlegislation.uk/child-benefit-and-guardians-allowance-administrative-arrangements-regulations-2003/note.json",
  "legislation": "uksi/2003/494",
  "legislation_title": "The Child Benefit and Guardian’s Allowance (Administrative Arrangements) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/child-benefit-and-guardians-allowance-administrative-arrangements-regulations-2003",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nSection 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).\nWhere 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).\nThese 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).\nRegulation 1 provides for citation and commencement, and regulation 2 for interpretation.\nRegulation 3 provides for the supply of information and evidence to a relevant authority.\nRegulation 4 provides for the giving of information or advice by a relevant authority.\nRegulation 5 provides for the recording, verification, holding and forwarding of claims etc. received by a relevant authority.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/494/note",
    "retrieved_at": "2026-10-29T06:30:56.261993+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."
}