2007 No. 1071
SOCIAL SECURITY
The Guardian’s Allowance Up-rating Regulations 2007
Made 28th March 2007
Laid before Parliament 29th March 2007
Coming into force 9th April 2007

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 113(1), 122(1) and 175(3) and (4) of the Social Security Contributions and Benefits Act 1992 , sections 155(3), 189(4) and (5) and 191 of the Social Security Administration Act 1992 , sections 113(1), 121(1) and 171(3) and (4) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and sections 135(3), 165(4) and (5) and 167(1) of the Social Security Administration (Northern Ireland) Act 1992 , and now vested in them , make the following Regulations:
1992 c.4. Section 113(1) was amended by paragraph 38 of Schedule 24 to the Civil Partnership Act 2004 (c.33). Section 122(1) is cited for the meaning assigned to the word “prescribe”. Section 175(4) was amended by paragraph 29(4) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c.2).
1992 c.5. Subsections (4) and (5) of section 189 were amended by paragraph 109 of Schedule 7 to the Social Security Act 1998 (c.14). Section 191 is cited for the meaning assigned to the word “prescribe”.
1992 c.7. Section 113(1) was amended by paragraph 38 of Schedule 24 to the Civil Partnership Act 2004 (c.33). Section 121(1) is cited for the meaning assigned to the word “prescribe”.
1992 c.8. Section 167(1) is cited for the meaning assigned to the word “prescribe”.
By section 50 of the Tax Credits Act 2002 (c.21) the functions of the Secretary of State and the Department for Social Development in Northern Ireland, so far as relating to guardian’s allowance, were transferred to the Commissioners of Inland Revenue. The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c.11). Section 50(1) of that Act provides that, in so far as it is appropriate in consequence of section 5, a reference, however expressed, to the Commissioners of Inland Revenue is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs.