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1.—(1) These Regulations may be cited as the Child Benefit and Guardian’s Allowance (Decisions and Appeals) Regulations 2003 and shall come into force on 7th April 2003 immediately after the commencement of section 50 of the Tax Credits Act 2002 for the purposes of entitlement to payment of child benefit and guardian’s allowance.
(2) These Regulations have effect only in relation to—
(a)child benefit and guardian’s allowance under the Contributions and Benefits Act; and
(b)child benefit and guardian’s allowance under the Contributions and Benefits (NI) Act.
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