{
  "url": "https://openlegislation.uk/child-benefit-and-guardians-allowance-administrative-arrangements-regulations-2003/regulation-2",
  "json_url": "https://openlegislation.uk/child-benefit-and-guardians-allowance-administrative-arrangements-regulations-2003/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“the Board” means the Commissioners for Her Majesty’s Revenue and Customs;\n“defective application” has the meaning given by regulation 10(3) of the principal Regulations;\n“the principal Regulations” means the Child Benefit and Guardian’s Allowance (Administration) Regulations 2003;\n“relevant authority” means—\n(a)the Secretary of State;\n(b)the Department for Social Development in Northern Ireland; or\n(c)a person providing services to the Secretary of State or that Department.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 2 substituted (10.4.2006) by The Child Benefit and Guardian’s Allowance (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/203), regs. 1(1), 3(2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 in force at 7.4.2003 (in accordance with reg. 1), see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/494/regulation/2",
    "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."
}