Statutory Instruments
2004 No. 3377
SOCIAL SECURITY
The Child Benefit and Guardian’s Allowance (Decisions and Appeals) (Amendment) Regulations 2004
Made
20th December 2004
Coming into force in accordance with regulation 1(1)
A draft of this instrument was laid before Parliament in accordance with section 80(1) of the Social Security Act 1998( 1 ) (“the 1998 Act”) and Article 75(1A) of the Social Security (Northern Ireland) Order 1998( 2 ) (“the 1998 Order”) and approved by a resolution of each House of Parliament;
Accordingly, the Commissioners of Inland Revenue, in exercise of the powers conferred by section 12(2) and (7) of the 1998 Act and Article 13(2) and (7)( 3 ) of the 1998 Order and now exercisable by them, make the following Regulations:
Citation, commencement and interpretation
1. —(1) These Regulations may be cited as the Child Benefit and Guardian’s Allowance (Decisions and Appeals) (Amendment) Regulations 2004 and shall come into force on the day following that on which they are made.
(2) In these Regulations “the Decisions and Appeals Regulations” means The Child Benefit and Guardian’s Allowance (Decisions and Appeals) Regulations 2003( 4 );
Amendment of the Decisions and Appeals Regulations
2. —(1) The Decisions and Appeals Regulations shall be amended in accordance with this regulation.
(2) In regulation 28(2)(c) (appeal to appeal tribunal) after the words “following an application for a revision” insert “under regulation 5”.
(3) In paragraph 6 of Schedule 2 (decisions against which no appeal lies under the Child Benefit and Guardian’s Allowance (Administration) Regulations 2003( 5 )) omit sub-paragraphs (a) (decision as to making a claim for benefit or allowance) and (c) (decision as to defective applications).
Ann Chant
Helen Ghosh
Two of the Commissioners of Inland Revenue
20th December 2004
The functions of the Secretary of State in relation to Great Britain, and of the Department for Social Development in relaiton to Northern Ireland, were transferred to the Commissioners of Inland Revenue by section 50(2)(e) and (f) of the Tax Credits Act 2002 (c. 21) .