Explanatory note
(This note is not part of the Regulations)
These Regulations amend the Guardian’s Allowance (General) Regulations 2003 (S.I. 2003/495) to reflect the fact that persons in respect of whom child benefit is payable after their 16th birthday are no longer referred to as children, but as qualifying young persons, by virtue of the Child Benefit Act 2005.
Regulation 1 provides for the citation and commencement of this instrument.
Regulations 2 to 9 make the amendments. Regulation 9 also varies the manner of making an election under section 77 of either the Social Security Contributions and Benefits Act 1992 or the Social Security Contributions and Benefits (Northern Ireland) Act 1992 to reflect—
the transfer of the functions of the Board of Inland Revenue to the Commissioners for Her Majesty’s Revenue and Customs; and
the use of the facility at Comben House, Farriers Way Netherton, Merseyside for electronic processing of notifications.
These Regulations do not impose new costs on business.