
1 

(1) These Regulations may be cited as the Guardian's Allowance Up-rating Regulations 2021 and come into force on 12th April 2021.
(2) In these Regulations  “the Up-rating Regulations” means the Tax Credits, Child Benefit and Guardian's Allowance Up-rating Regulations 2021 .
2 
Neither section 155(3) of the Social Security Administration Act 1992 nor section 135(3) of the Social Security Administration (Northern Ireland) Act 1992 shall apply if a question arises as to either—
(a) the weekly rate at which guardian's allowance is payable by virtue of the Up-rating Regulations, or
(b) whether the conditions for receipt of guardian's allowance at the altered rate are satisfied.until that question has been determined in accordance with the provisions of section 8 of the Social Security Act 1998  or article 9 of the Social Security (Northern Ireland) Order 1998 .
3 
Regulation 5 of the Social Security Benefit (Persons Abroad) Regulations 1975  and regulation 5 of the Social Security Benefit (Persons Abroad) Regulations (Northern Ireland) 1978  (application of disqualification in respect of up-rating of benefit) shall apply to any additional benefit payable by virtue of the Up-rating Regulations.
Angela MacDonald
Justin Holliday

Two of the Commissioners for Her Majesty's Revenue and Customs
5th March 2021