The Guardian’s Allowance (General) Regulations 2003

Prescribed manner of making an election under section 77(9) of the Act or section 77(9) of the Northern Ireland Act

10.—(1) An election under section 77(9) of the Act or section 77(9) of the Northern Ireland Act (payment of guardian’s allowance not to be made to a husband) must –

(a) be in writing, and

(b) be made either –

(i) on a form approved by the Board, or

(ii) in such other manner as the Board may accept as sufficient in the circumstances of the particular case.

(2) In relation to guardian’s allowance under the Act, notice of the election must be given to –

(a) the Child Benefit Office, Waterview Park, Washington, Tyne and Wear; or

(b) any Inland Revenue Enquiry Centre.

(3) In relation to guardian’s allowance under the Northern Ireland Act, notice of the election must be given to –

(a) the Child Benefit Office (Northern Ireland), Windsor House, Bedford Street, Belfast; or

(b) any Inland Revenue Enquiry Centre.

(4) An election may be given by means of electronic communication in accordance with Schedule 2 to the Child Benefit and Guardian’s Allowance (Administration) Regulations 2003(1).

(1)

S.I. 2003/492.