http://www.legislation.gov.uk/uksi/2004/960/signature/made
The Guardian’s Allowance Up-rating Regulations 2004
Benefits
Child benefit
Tax credits
Benefits for parents and children
King's Printer of Acts of Parliament
2016-06-14
SOCIAL SECURITY
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.
Ann ChantHelen GhoshTwo of the Commissioners of Inland Revenue