Explanatory note

This Order is the second Order made under the Tax Credits Act 2002 (“the Act”).

Article 2 of the Order brings into force Part 2 of the Act (child benefit and guardian’s allowance) on the dates, and for the purposes, set out in the Order. In Part 3 of the Act Article 2 of the Order brings into force sections 58 (administrative arrangements) and 59 (use and disclosure of information) for the purposes of child benefit and guardian’s allowance, and section 60 and Schedule 6 as respects repeals relating to child benefit and guardian’s allowance.

Article 3 of the Order makes a savings provision in relation to the Child Benefit (Residence and Persons Abroad) Regulations 1975 (S.I. 1976/963) and the Child Benefit (Residence and Persons Abroad) Regulations (Northern Ireland) 1976 (S.R. 1976 No. 227).