Explanatory note

Regulation 2 provides that where a question has arisen about the effect of the Guardian’s Allowance Up-rating Order 2006 (S.I. 2006/957) (“the Up-rating Order”) or the Guardian’s Allowance Up-rating (Northern Ireland) Order 2006 (S.I. 2006/956) (“the Northern Ireland Up-rating Order”) on a guardian’s allowance already in payment, the altered rates will not apply until that question is determined by Her Majesty’s Revenue and Customs, an appeal tribunal or a Commissioner.

Regulation 3 applies the provisions of regulation 5 of the Social Security Benefit (Persons Abroad) Regulations 1975 (S.I. 1975/563) and the Social Security Benefit (Persons Abroad) Regulations (Northern Ireland) 1978 (S.R. 1978 No. 114) so as to restrict the application of the increases specified in the Up-rating Orders in cases where the beneficiary lives abroad.

These Regulations do not involve new costs for business.