The Child Benefit and Guardian’s Allowance (Miscellaneous Amendments) Regulations 2009

Statutory Instruments

2009 No. 3268

Social Security

The Child Benefit and Guardian’s Allowance (Miscellaneous Amendments) Regulations 2009

Made

9th December 2009

Laid before Parliament

10th December 2009

Coming into force

1st January 2010

The Treasury, in exercise of the powers conferred by sections 77(9)(1), 142(2) and 175(3) to (5) of the Social Security Contributions and Benefits Act 1992(3), sections 77(9), 138(5) and 171(3) to (5) and (10)(4) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(5) and sections 49(1)(a) and (b) and (2)(a) and (b) of the Tax Credits Act 2002(6), and the Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 1(1)(a), 5(1)(a), (i) and (m), and 189(4) to (6) of the Social Security Administration Act 1992(7), sections 1(1)(a), 5(1)(a), (j) and (n), and 165(4) to (6) and (11A)(8) of the Social Security Administration (Northern Ireland) Act 1992(9), sections 9(1), 10(3), 12(7), 79(4) to (7) and 84 of the Social Security Act 1998(10), Articles 2, 10(1), 11(3), 13(7) and 74(3) to (6) of the Social Security (Northern Ireland) Order 1998(11) and section 50(1) and (2)(b) and (d) to (f) of the Tax Credits Act 2002, make the following Regulations:

(1)

The powers of the Secretary of State under section 77 were transferred to the Treasury by section 49(1)(a) of the Tax Credits Act 2002 (c. 21). Section 77(9) was amended by paragraph 4 of Schedule 1 to the Child Benefit Act 2005 (c. 6).

(2)

The powers of the Secretary of State under section 142 were transferred to the Treasury by section 49(1)(b) of the Tax Credits Act 2002. Section 142 was substituted by section 1(2) of the Child Benefit Act 2005.

(3)

1992 c. 4.

(4)

Subsection (10) was substituted, as from 1 April 1999, by paragraph 28(3) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc) (NI) Order 1999 (S.R. (NI) 1999 No 149).

(5)

1992 c. 7. The powers of the Department for Social Development in Northern Ireland under sections 77 and 138 were transferred to the Treasury by section 49(1) and (2)(a) and (b) of the Tax Credits Act 2002.

(6)

2002 c.21.

(7)

1992 c. 5. The powers of the Secretary of State under this Act, so far as relating to child benefit and guardian’s allowance, were transferred to the Commissioners of Inland Revenue by section 50(1) and (2)(b) of the Tax Credits Act 2002. By section 5 of the Commissioners for Revenue and Customs Act 2005 (2005 c. 11), the powers and functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs.

(8)

Subsection (11A) was inserted, as from 1 April 1999, by paragraph 49(4) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc) (NI) Order 1999 (S.I. 1999/671).

(9)

1992 c. 8. The powers of the Department for Social Development in Northern Ireland under this Act, so far as relating to child benefit and guardian’s allowance, were transferred to the Commissioners of Inland Revenue by section 50(1) and (2)(d) of the Tax Credits Act 2002.

(10)

1998 c.14. The powers of the Secretary of State under this Act, so far as relating to child benefit and guardian’s allowance, were transferred to the Commissioners of Inland Revenue by section 50(1) and (2)(e) of the Tax Credits Act 2002.

(11)

S.I. 1998/1506; the powers of the Department for Social Development under this Order, so far as relating to child benefit and guardian’s allowance, were transferred to the Commissioners of Inland Revenue by section 50(1) and (2)(f) of the Tax Credits Act 2002.