{
  "url": "https://openlegislation.uk/guardians-allowance-up-rating-regulations-2020/introduction",
  "json_url": "https://openlegislation.uk/guardians-allowance-up-rating-regulations-2020/introduction.json",
  "legislation": "uksi/2020/302",
  "legislation_title": "The Guardian’s Allowance Up-rating Regulations 2020",
  "legislation_url": "https://openlegislation.uk/guardians-allowance-up-rating-regulations-2020",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Social Security\nMade at 11.20 a.m. on 16th March 2020\nLaid before Parliament at 3.00 p.m. on 16th March 2020\nComing into force 6th April 2020\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) and 189(1), (4) and (5) 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) 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 paragraph 38 of Schedule 24 to the Civil Partnership Act 2004 (c. 33). Subsections (1) and (4) of section 175 were amended by paragraph 29(2) and (4) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) respectively."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 5. Section 189(1) was amended by paragraph 57(2) of Schedule 3 to the Social Security Contributions (Transfer of Functions etc.) 1999 and Schedule 6 to the Tax Credits Act 2002 (c. 21). Subsections (4) and (5) of section 189 were amended by paragraph 109 of Schedule 7 to the Social Security Act 1998 (c. 14). 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 paragraph 92 of Schedule 24 to the Civil Partnership Act 2004. Section 171(1) was amended by paragraph 5 of Schedule 4 to the Tax Credits Act 2002."
    },
    {
      "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) is cited for the meaning given to 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 guardian’s allowance were (except as provided) transferred to the Commissioners of Inland Revenue by section 50 of the Tax Credits Act 2002. The functions of the Commissioners of the Inland Revenue were transferred to the Commissioners of 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 is appropriate in consequence of section 5, a reference to the Commissioners of Inland Revenue, however so expressed, 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 amended by section 6 of the Pensions Act 2007 (c. 22)."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "Section 132 was amended by paragraph 9 of Schedule 4 to the Tax Credits Act 2002."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/302/introduction",
    "retrieved_at": "2026-10-28T22:32:11.936403+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."
}