{
  "url": "https://openlegislation.uk/tax-credits-and-child-benefit-miscellaneous-amendments-regulations-2023/regulation-5",
  "json_url": "https://openlegislation.uk/tax-credits-and-child-benefit-miscellaneous-amendments-regulations-2023/regulation-5.json",
  "legislation": "uksi/2023/179",
  "legislation_title": "The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/tax-credits-and-child-benefit-miscellaneous-amendments-regulations-2023",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of the Child Benefit and Guardian’s Allowance (Decisions and Appeals) Regulations 2003",
  "text": "(1) The Child Benefit and Guardian’s Allowance (Decisions and Appeals) Regulations 2003 are amended as follows.\n(2) In regulation 5 (revision of decisions within a prescribed period or on an application)—\n(a) in paragraph (2)—\n(i) omit the “or” at the end of sub-paragraph (a);\n(ii) in sub-paragraph (b) after “application for revision” insert “, except where the application relates to an anticipatory superseding decision,”\n(iii) after sub-paragraph (b)(iii) insert—\n“; or\n(c) subject to regulation 6 (late applications for revision of decisions), where notification of an anticipatory superseding decision is given, an application for the revision of that decision is received by the Board, at the appropriate office, at any time within the period starting with the date of the notification of the anticipatory superseding decision and ending one month after that decision takes effect in accordance with regulation 16(5) (date as from which superseding decisions take effect).”; and\n(b) after paragraph (3) insert—\n“(4) In this regulation “anticipatory superseding decision” means a decision made in accordance with regulation 13(2)(a)(ii) (cases and circumstances in which superseding decisions may be made).”.\n(3) In regulation 6 (late applications for revision of decisions)—\n(a) in paragraph (1) after “regulation 5(2)(b)(i) to (iii)” insert “or (c)”;\n(b) in paragraph (3)(c) after “5(2)(b)” insert “or (c), as the case may be”; and\n(c) in paragraph (5) after “regulation 5(2)(b)(i) to (iii)” insert “or (c), as the case may be”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2003/916, amended by S.I. 2009/3268 There are other amending instruments but none is relevant."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "“The Board” is defined in regulation 2 as meaning the Commissioners of Inland Revenue. By virtue of section 50(1) of the Commissioners for Revenue and Customs Act 2002, a reference to the Commissioners of Inland Revenue however expressed shall be taken as a reference to the Commissioners for Revenue and Customs."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "“The appropriate office” is defined in regulation 2 as meaning Waterview Park, Washington, Tyne and Wear or any other office specified in writing by the Board. The definition was substituted by regulation 4 of S.I. 2009/3268."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/179/regulation/5",
    "retrieved_at": "2026-10-28T21:49:20.372506+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."
}