{
  "url": "https://openlegislation.uk/draft-child-benefit-and-guardians-allowance-decisions-and-appeals-regulations-2003/note",
  "json_url": "https://openlegislation.uk/draft-child-benefit-and-guardians-allowance-decisions-and-appeals-regulations-2003/note.json",
  "legislation": "ukdsi/2003/0110451058",
  "legislation_title": "The Child Benefit and Guardian’s Allowance (Decisions and Appeals) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/draft-child-benefit-and-guardians-allowance-decisions-and-appeals-regulations-2003",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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.\nThe Regulations are modelled closely on the provisions, so far as relating to child benefit and guardian’s allowance, that are contained in—\n(a) for Great Britain, Parts 2 to 4 of the Social Security (Decisions and Appeals) Regulations 1999 (S.I. 1987/1968); and\n(b) for Northern Ireland, Parts 2 to 4 the Social Security and Child Support (Decisions and Appeals) Regulations (Northern Ireland) 1999 (S.R. 1999 No. 162).\nThe opportunity is being taken to combine the regulations in a single set relating to child benefit and guardian’s allowance that extends to both Great Britain and Northern Ireland.\nThe Regulations are made by virtue of, or in consequence of, provisions in the Social Security Act 1998 (c. 14) (“the Act”) and the decision-making process introduced by that Act. The Regulations also make provision in relation to the unified appeals system introduced by the Act and are made after consultation with the Council on Tribunals in accordance with section 8 of the Tribunals and Inquiries Act 1992 (c. 53).\nPart 1 (regulations 1 to 4) provides for citation, commencement and effect and interpretation. It contains also provisions relating to the service of notices or documents and the use of electronic communications.\nParts 2 and 3 (regulations 5 to 17) provide for the circumstances in which the Board may revise or supersede decisions, when such decisions take effect and related procedural rules.\nPart 4 (regulations 18 to 21) makes provision in relation to the suspension and termination of benefit and for dealing with decisions where there are related appeals or decisions.\nPart 5 (regulations 22 to 23) makes provision in relation to decisions involving issues that arise on appeal in other cases and appeals involving issues that arise on appeal in other cases.\nPart 6 (regulations 24 to 33) makes provision in relation to rights of appeal and the procedure for bringing appeals. In particular, it provides for additional persons to have a right of appeal and, together with Schedule 2, prescribes decisions against which there is no right of appeal. It provides also for procedural rules for bringing appeals.\nPart 7 (regulations 34 to 37) provides for revocations, transitional provisions and consequential amendments.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2003/0110451058/note",
    "retrieved_at": "2026-10-30T15:25:26.437813+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."
}