
1 

(1) These Regulations may be cited as the Guardian’s Allowance Up-rating Regulations 2022 and come into force on 11th April 2022.
(2) In these Regulations “the Up-rating Regulations” means the Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2022.
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.
Justin Holliday
Joanna Rowland
Two of the Commissioners for Her Majesty’s Revenue and Customs
8th March 2022