Amendment of the Guardian’s Allowance (General) Regulations 2003

9.—(1) Amend regulation 10 (prescribed manner of making an election) as follows.

(2) For paragraphs (2) and (3) substitute—

“(2) Notice of the election must be given at an appropriate office.

(3) In paragraph (2) “an appropriate office” means—

(a) in relation to guardian’s allowance under the Act, the Child Benefit Office, Waterview Park, Washington, Tyne and Wear;

(b) in relation to guardian’s allowance under the Northern Ireland Act, the Child Benefit Office (Northern Ireland), Windsor House, Bedford Street, Belfast;

(c) in relation to guardian’s allowance under either of those Acts—

(i) Comben House, Farriers Way, Netherton, Merseyside; or

(ii) any Enquiry Centre maintained by Her Majesty’s Revenue and Customs.”.