(1)    These Regulations may be cited as the Child Benefit and Guardian's Allowance (Decisions and Appeals) (Amendment) Regulations 2004 and shall come into force on the day following that on which they are made.

(2)    In these Regulations “the Decisions and Appeals Regulations” means The Child Benefit and Guardian's Allowance (Decisions and Appeals) Regulations 2003;

(1)    The Decisions and Appeals Regulations shall be amended in accordance with this regulation.

(2)    In regulation 28(2)(c) (appeal to appeal tribunal) after the words “following an application for a revision” insert “under regulation 5”.

(3)    In paragraph 6 of Schedule 2 (decisions against which no appeal lies under the Child Benefit and Guardian's Allowance (Administration) Regulations 2003) omit sub-paragraphs (a) (decision as to making a claim for benefit or allowance) and (c) (decision as to defective applications).

Ann Chant

Helen Ghosh

Two of the Commissioners of Inland Revenue

20th December 2004

These regulations amend The Child Benefit and Guardian's Allowance (Decisions and Appeals) Regulations 2003 (SI 2003/916: “the 2003 Regulations”).

Regulation 1 provides for the citation and commencement of these Regulations, and for interpretation.

Regulation 2 amends the 2003 Regulations. Paragraph (2) amends regulation 28(2)(c) to make it clear that following an application for revision an appeal lies if the application has been made under regulation 5 of the 2003 Regulations. Paragraph (3) omits decisions as to making a claim for benefit or allowance and decisions as to defective applications from the list of matters against which no appeal lies under the Child Benefit and Guardian's Allowance (Administration) Regulations 2003 (SI 2003/492).

These Regulations do not impose any new costs on business.