The Guardian’s Allowance Up-rating Regulations 2011

Exceptions relating to payment of allowance by virtue of the Up-rating Orders

2.  Neither section 155(3) of the Social Security Administration Act 1992 nor section 135(3) of the Social Security Administration (Northern Ireland) Act 1992 shall apply if a question arises as to either—

(a) the weekly rate at which guardian’s allowance is payable by virtue of either of the Up-rating Orders, or

(b) whether the conditions for receipt of that allowance at the altered rate are satisfied,

until that question has been determined in accordance with the provisions of section 8 of the Social Security Act 1998(1) or article 9 of the Social Security (Northern Ireland) Order 1998(2).

(1)

By virtue of paragraph 15 of Schedule 4 to the Tax Credits Act 2002, references in Chapter 2 of Part 1 of the Social Security Act 1998 to a decision of the Secretary of State are to be construed as references to a decision of the Commissioners of Inland Revenue or (where the power to decide is exercisable by an officer of the Board of Inland Revenue) as references to an officer of the Board of Inland Revenue. As detailed above, the functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs. The functions of an officer of the Board of Inland Revenue were transferred to an officer of Revenue and Customs by section 7(2) of the Commissioners for Revenue and Customs Act 2005. Section 50(2) of that Act provides that, in so far as it is appropriate in consequence of section 7, a reference, however expressed, to an officer of the Board of Inland Revenue is to be read as a reference to an officer of Revenue and Customs.

(2)

S.I 1998/1506 (N.I 10). By virtue of paragraph 19 of Schedule 4 to the Tax Credits Act 2002 (c.21), references in Chapter 2 of Part 2 of S.I. 1998/1506 (N.I. 10) to a decision of the Department are to be construed as references to a decision of the Commissioners of Inland Revenue, or (where to power to decide is exercisable by an officer of the Board of Inland Revenue) as references to an officer of the Board. As detailed above, the functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs and the functions of an officer of the Board of Inland Revenue were transferred to an officer of Revenue and Customs.