{
  "url": "https://openlegislation.uk/guardians-allowance-up-rating-regulations-2004/introduction",
  "json_url": "https://openlegislation.uk/guardians-allowance-up-rating-regulations-2004/introduction.json",
  "legislation": "uksi/2004/960",
  "legislation_title": "The Guardian’s Allowance Up-rating Regulations 2004",
  "legislation_url": "https://openlegislation.uk/guardians-allowance-up-rating-regulations-2004",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "SOCIAL SECURITY\nMade 30th March 2004\nLaid before Parliament 31st March 2004\nComing into force 12th April 2004\nThe Commissioners of Inland Revenue, in exercise of the powers conferred by sections 113(1), 122(1) and 175(3) and (4) of the Social Security Contributions and Benefits Act 1992, sections 155(3), 189(1) and (4) and 191 of the Social Security Administration Act 1992, sections 113(1), 121(1) and 171(3) and (4) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and sections 135(3), 165(4) and (5) and 167(1) of the Social Security Administration (Northern Ireland) Act 1992 and in each case now exercisable by them , make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 4.Section 122(1) is cited for the meaning assigned to the word “prescribe”. Section 175(1) and (4) was amended by paragraph 29(2) and (4) respectively of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 5. Section 189(1) and (4) was amended by Schedule 8 to the Social Security Act 1998 (c. 14). Section 189(1) was amended by paragraph 57(2) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999. Section 191 is cited for the meaning assigned to the word “prescribe”."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1992 c. 7."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "1992 c. 8. Section 167(1) is cited for the definition of “prescribe”."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "See section 50 of the Tax Credits Act 2002 (c. 21)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/960/introduction",
    "retrieved_at": "2026-10-29T05:28:14.953453+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."
}