The Child Benefit and Guardian's Allowance (Miscellaneous Amendments) Regulations 2025

The Commissioners for His Majesty’s Revenue and Customs make regulations 1, 2 and 4(1) and (3) of these Regulations in exercise of the powers conferred by sections 5(1)(a) and (b), 13(1C) and 189(4) and (5) of the Social Security Administration Act 1992and sections 5(1)(a) and (b), 11(1C) and 165(4) and (5) of the Social Security Administration (Northern Ireland) Act 1992, now exercisable by them. The Treasury make regulations 1, 3 and 4(1) and (2) of these Regulations in exercise of the powers conferred by sections 77(8)(a), 142(2) and 175(1A), (3) and (4) of the Social Security Contributions and Benefits Act 1992and sections 77(8)(a), 138(2) and 171(1), (3) and (4) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, now exercisable by them.