{
  "url": "https://openlegislation.uk/child-benefit-and-guardians-allowance-miscellaneous-amendments-regulations-2025/introduction",
  "json_url": "https://openlegislation.uk/child-benefit-and-guardians-allowance-miscellaneous-amendments-regulations-2025/introduction.json",
  "legislation": "uksi/2025/207",
  "legislation_title": "The Child Benefit and Guardian's Allowance (Miscellaneous Amendments) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/child-benefit-and-guardians-allowance-miscellaneous-amendments-regulations-2025",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "SOCIAL SECURITY\nMade 24th February 2025\nLaid before Parliament 25th February 2025\nComing into force 7th April 2025\nThe Commissioners for His Majesty’s Revenue and Customs make regulations 1, 2 and 4(1) and (3) of these Regulations in exercise of the powers conferred by sections 5(1)(a) and (b), 13(1C) and 189(4) and (5) of the Social Security Administration Act 1992 and sections 5(1)(a) and (b), 11(1C) and 165(4) and (5) of the Social Security Administration (Northern Ireland) Act 1992, now exercisable by them.\nThe Treasury make regulations 1, 3 and 4(1) and (2) of these Regulations in exercise of the powers conferred by sections 77(8)(a), 142(2) and 175(1A), (3) and (4) of the Social Security Contributions and Benefits Act 1992 and sections 77(8)(a), 138(2) and 171(1), (3) and (4) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, now exercisable by them.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 5. Section 13(1C) was inserted by section 69 of the Welfare Reform and Pensions Act 1999 (c. 30) (“WRPA 1999”) and was amended by paragraph 20(2) of Schedule 1 to the Child Benefit Act 2005 (c. 6) (“CBA 2005”). Section 189(4) was amended by S.I. 2013/252."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 8. Section 11(1C) was added by S.I. 1999/3147 (N.I. 11) and amended by paragraph 46 of Schedule 1 to the Child Benefit Act 2005 (c. 6)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "The powers of the Secretary of State under the Social Security Administration Act 1992 and the Northern Ireland Department under 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 sections 50(1) and (2) of the Tax Credits Act 2002 (“TCA 2002”). 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 His Majesty’s Revenue and Customs."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "1992 c. 4. Section 77(8)(a) was amended by paragraph 4(8) of Schedule 1 to the CBA 2005 and paragraph 34(b) of Schedule 24 to the Civil Partnership Act 2004 (c. 33) (“CPA 2004”). Section 142(2) was substituted by section 1(2) of the CBA 2005."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "1992 c. 7. Section 77(8)(a) was amended by paragraph 30(8) of Schedule 1 to the CBA 2005 and paragraph 88(b) of Schedule 24 to the CPA 2004. Section 138(2) was substituted by section 2(2) of the CBA 2005."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "The powers under section 77(8)(a) of the Social Security Contributions and Benefits Act 1992 (“SSCBA”) and section 77(8)(a) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (“SSCB(NI)A”) were transferred to the Treasury by sections 49(1) and (2) of the TCA 2002. The powers under section 142(2) of the SSCBA were transferred to the Treasury by section 1(2) of the CBA 2005 and the powers under section 138(2) of the SSCB(NI)A were transferred to the Treasury by section 2(2) of the CBA 2005."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/207/introduction",
    "retrieved_at": "2026-10-28T21:20:03.829814+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."
}