(This note is not part of the Regulations)
Regulation 2 provides that where a question has arisen about the effect of the Child Benefit and Guardian’s Allowance Up-rating Order 2004 (S.I. 2004/942) (“the Up-rating Order”) or the Child Benefit or Guardian’s Allowance Up-rating (Northern Ireland) Order (S.I. 2004/943” the Northern Ireland Up-rating Order”) on a guardian’s allowance already in payment, the altered rates will not apply until that question is determined by the Inland Revenue, an appeal tribunal or a Commissioner.
Regulation 3 applies the provisions of regulation 5 of the Social Security Benefit (Persons Abroad) Regulations 1975 and the Social Security Benefit (Persons Abroad) Regulations (Northern Ireland) 1978 so as to restrict the application of the increases specified in the Up-rating Orders in cases where the beneficiary lives abroad.
These Regulations do not involve new costs for business.