(This note is not part of the Regulations)
These Regulations replace the Child Benefit and Social Security (Fixing and Adjustment of Rates) Regulations 1976 and the Child Benefit and Social Security (Fixing and Adjustment of Rates) Regulations (Northern Ireland) 1976 with a single instrument covering the whole of the United Kingdom.
Regulation 1 provides for the citation and commencement of the Regulations and the interpretation of certain terms used in them.
Regulation 2 prescribes two rates of child benefit.
Regulation 3 makes a transitional saving in respect of certain beneficiaries who are entitled to a higher rate of child benefit by virtue of transitional protection—
in the case of child benefit payable in Great Britain, under regulations 3 and 4 of the Child Benefit and Social Security (Fixing and Adjustment of Rates) (Amendment) Regulations 1998; and
in the case of child benefit payable in Northern Ireland, under regulations 3 and 4 of the Child Benefit and Social Security (Fixing and Adjustment of Rates) (Amendment) Regulations (Northern Ireland) 1998.
Regulation 4 revokes provisions superseded by these Regulations.
These Regulations do not impose new costs on business.