
1 
These Regulations may be cited as the Child Benefit and Guardian’s Allowance (Administration) (Amendment No. 3) Regulations 2003 and shall come into force on 3rd September 2003.
2 
The Child Benefit and Guardian’s Allowance (Administration) Regulations 2003 are amended as follows.
3 

(1) Renumber regulation 6 as paragraph (1) of that regulation.
(2) After paragraph (1) so formed add—“
(2) Paragraph (1) shall not apply where—
(a) a person has been awarded child benefit or guardian’s allowance while he was present and residing in Great Britain, or Northern Ireland;
(b) at a time when payment of the award has not been suspended or terminated (under regulations 18 to 20 of the Child Benefit and Guardian’s Allowance (Decisions and Appeals) Regulations 2003 or otherwise), he takes up residence in Northern Ireland, or Great Britain as the case may be (“the new country of residence”); and
(c) a new claim for that benefit or allowance is made in the new country of residence, for a period commencing on the later of—
(i) the date of the change of residence referred to in sub-paragraph (b), or
(ii) the date on which, apart from satisfying the conditions for making the claim, the person became entitled to the benefit or allowance under the legislation of the new country of residence.”.
Nick Montagu
Helen Ghosh
Two of the Commissioners of Inland Revenue
12th August 2003