Explanatory note

These Regulations give effect in Great Britain to reciprocal arrangements relating to matters for which provision is made in Great Britain by Part I of the Child Benefit Act 1975. The arrangements are contained in the Memorandum set out in Schedule 1 to the Regulations and have been made between the Secretary of State for Social Services and the Department of Health and Social Services for Northern Ireland. The Regulations make adaptations to provisions of the Child Benefit Act 1975 (which are set out in Schedule 2) as to administration and enforcement so that certain matters to which corresponding provisions of the Northern Ireland legislation relate are deemed to be matters to which the provisions of the 1975 Act relate.