{
  "url": "https://openlegislation.uk/draft-child-benefit-and-guardians-allowance-decisions-and-appeals-regulations-2003",
  "json_url": "https://openlegislation.uk/draft-child-benefit-and-guardians-allowance-decisions-and-appeals-regulations-2003.json",
  "id": "ukdsi/2003/0110451058",
  "title": "The Child Benefit and Guardian’s Allowance (Decisions and Appeals) Regulations 2003",
  "short_title": "Child Benefit and Guardian’s Allowance (Decisions and Appeals) 2003",
  "long_title": "These Regulations make provision in relation to the administration of child benefit and guardian’s allowance which is to be transferred from the Department for Work and Pensions (in Northern Ireland, the Department for Social Development) to the Commissioners of Inland Revenue (“the Board”) by Part 2 of the Tax Credits Act 2002 (c. 21) with effect from 1st April 2003.",
  "citation": "Draft 2003, ISBN 0110451058",
  "type": "ukdsi",
  "year": "2003",
  "number": "0110451058",
  "version": "current",
  "date": null,
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-child-benefit-and-guardians-allowance-decisions-and-appeals-regulations-2003/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
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      "number": "1",
      "heading": "GENERAL",
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      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
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      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/draft-child-benefit-and-guardians-allowance-decisions-and-appeals-regulations-2003/regulation-1",
      "extent": null,
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    },
    {
      "path": "regulation/2",
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      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/draft-child-benefit-and-guardians-allowance-decisions-and-appeals-regulations-2003/regulation-2",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Service of notices or documents",
      "url": "https://openlegislation.uk/draft-child-benefit-and-guardians-allowance-decisions-and-appeals-regulations-2003/regulation-3",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/4",
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      "number": "4",
      "heading": "Use of electronic communications",
      "url": "https://openlegislation.uk/draft-child-benefit-and-guardians-allowance-decisions-and-appeals-regulations-2003/regulation-4",
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    {
      "path": "part/2",
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      "heading": "REVISION OF DECISIONS",
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    },
    {
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      "heading": "Revision of decisions within a prescribed period or on an application",
      "url": "https://openlegislation.uk/draft-child-benefit-and-guardians-allowance-decisions-and-appeals-regulations-2003/regulation-5",
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      "path": "regulation/15",
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      "path": "regulation/16",
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    {
      "path": "regulation/17",
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      "heading": "Effective date for late notifications of change of circumstances",
      "url": "https://openlegislation.uk/draft-child-benefit-and-guardians-allowance-decisions-and-appeals-regulations-2003/regulation-17",
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      "path": "regulation/20",
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      "heading": "Termination in cases of failure to furnish information or evidence",
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      "heading": "Making of payments which have been suspended",
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    {
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    {
      "path": "part/6",
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      "heading": "POWERS EXERCISED IN MAKING THESE REGULATIONS",
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