
1 

(1) These Regulations may be cited as the Guardian’s Allowance Up-rating Regulations 2024 and come into force on 8th April 2024.
(2) In these Regulations “the Up-rating Regulations” means the Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2024.
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 are to 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) is to apply to any additional benefit payable by virtue of the Up-rating Regulations.
Jim Harra
Angela MacDonald
Two of the Commissioners of His Majesty's Revenue and Customs
5th March 2024