Explanatory note

These Regulations amend the Child Benefit and Guardian’s Allowance (Administration) Regulations 2003 (S.I. 2003/492: “the Administration Regulations”) and the Child Benefit and Guardian’s Allowance (Administrative Arrangements) Regulations 2003 (S.I. 2003/494: “the Arrangements Regulations”).

Regulation 1 provides for citation and commencement.

Regulation 2 amends the Administration Regulations and regulation 3 amends the Arrangements Regulations. The amendments reflect the introduction, by the Child Benefit Act 2005 of the concept of a qualifying young person, that is to say someone of, or over, the age of 16 who meets prescribed conditions. Child benefit or guardian’s allowance continues to be payable in respect of a qualifying young person after he attains the age of 16.

The Regulations also make a change to the definition of “the Board” to reflect the transfer of the functions of the Board of Inland Revenue to the Commissioners for Her Majesty’s Revenue and Customs by the Commissioners for Revenue and Customs Act 2005 (c. 11) and to reflect the use of the facility at Comben House, Farriers Way, Netherton, Merseyside for the electronic processing of claims and notifications.

These Regulations do not impose new costs on business.