Introductory text

SOCIAL SECURITY

Made 15th March 2004

Laid before Parliament 15th March 2004

Coming into force 6th April 2004

The Treasury, in exercise of the powers conferred upon them by section 142(1)(b) of the Social Security Contributions and Benefits Act 1992^f1 and section 138(1)(b) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992^f2, and the Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 5(1)(b), 189(4) and 191 of the Social Security Administration Act 1992^f3 and sections 5(1)(b), 165(4) and 167 of the Social Security Administration (Northern Ireland) Act 1992^f4, make the following Regulations:

Annotations

Footnotes

f1: 1992 c. 4. The power of the Secretary of State to make regulations under section 142(1)(b) was transferred to the Treasury by section 49(1)(b) of the Tax Credits Act 2002 (c. 21: “the 2002 Act”).
f2: 1992 c. 7. The power of the Department for Health and Social Services for Northern Ireland to make regulations under section 138(1)(b) was transferred to the Department for Social Development by Article 8(b) of, and Part II of Schedule 6 to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481) and further transferred to the Treasury by section 49(2)(b) of the 2002 Act.
f3: 1992 c. 5. The powers of the Secretary of State in respect of child benefit and guardian’s allowance under section 5 were transferred to the Board of Inland Revenue (“the Board”) by section 50(2)(b) of the 2002 Act. Section 191 is cited because of the meaning ascribed to “prescribe”.
f4: 1992 c. 8. The powers of the Department for Health and Social Services for Northern Ireland under section 5 were transferred to the Department for Social Development as mentioned in footnote (b) above and further transferred in respect of child benefit and guardian’s allowance by section 50(2)(d) of the 2002 Act to the Board. Section 167 is cited because of the meaning ascribed to “prescribe”.