{
  "url": "https://openlegislation.uk/guardians-allowance-up-rating-regulations-2019/introduction",
  "json_url": "https://openlegislation.uk/guardians-allowance-up-rating-regulations-2019/introduction.json",
  "legislation": "uksi/2019/525",
  "legislation_title": "The Guardian’s Allowance Up-rating Regulations 2019",
  "legislation_url": "https://openlegislation.uk/guardians-allowance-up-rating-regulations-2019",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Social Security\nMade 7th March 2019\nLaid before Parliament 11th March 2019\nComing into force 8th April 2019\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 113(1) and 175(1), (3) and (4) of the Social Security Contributions and Benefits Act 1992, sections 155(3), 189(1), (4) and (5) and 191 of the Social Security Administration Act 1992, sections 113(1) and 171(1), (3) and (4) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, and sections 135(3), 165(1), (4) and (5), and 167(1) of the Social Security Administration (Northern Ireland) Act 1992 and now vested in them.\nThese Regulations contain only provisions in consequence of an instrument made under section 150 of the Social Security Administration Act 1992 and section 132(1) of the Social Security Administration (Northern Ireland) Act 1992.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 4. Section 113(1) was amended by the Civil Partnership Act 2004 (c. 33), Schedule 24, paragraph 38. Section 175(1) and (4) was amended by the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), Schedule 3, paragraph 29(2) and (4) respectively."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 5. Section 189(1) was amended by the Social Security Contributions (Transfer of Functions, etc.) Act 1999, Schedule 3, paragraph 57(2); and the Tax Credits Act 2002 (c. 21), Schedule 6, paragraph 1. Subsections (4) and (5) of section 189 were amended by the Social Security Act 1998 (c. 14), Schedule 7, paragraph 109. Section 189(4) was subsequently amended by S.I. 2013/252. Section 191 is cited for the meaning given to the word “prescribe”."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1992 c. 7. Section 113(1) was amended by the Civil Partnership Act 2004, Schedule 24, paragraph 92. Section 171(1) was amended by the Tax Credits Act 2002, Schedule 4, paragraph 5."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "1992 c. 8. Section 165(1) was amended by Section 18(5) of the National Insurance Contributions Act 2014 (c. 7) and S.I. 1999/671. Section 167(1) was amended by paragraph 5 of Schedule 5 to the Welfare Reform Act (Northern Ireland) 2007 (c. 2) and is cited for the meaning given the word “prescribe”."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "The functions of the Secretary of State, and the Department for Social Development (renamed as the Department for Communities by the Departments Act (Northern Ireland) 2016) (c. 5) in Northern Ireland, so far as relating to the guardian’s allowance were (except as provided) transferred to the Board of Inland Revenue by section 50 of the Tax Credits Act 2002. The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of the Commissioners for Revenue and Customs Act 2005 provides that, in so far as appropriate in consequence of section 5, a reference, howsoever expressed, to the Commissioners of Inland Revenue is to be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "Section 150 was relevantly amended by section 6 of the Pensions Act 2007 (c. 22)."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "Section 132 was relevantly amended by the Tax Credits Act, Schedule 4, paragraph 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/525/introduction",
    "retrieved_at": "2026-10-28T22:45:06.114146+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."
}