The Guardian’s Allowance Up-rating Regulations 2007
Regulation 2 provides that where a question has arisen about the effect of the Guardian’s Allowance Up-rating Order 2007 (S.I. 2007/1054) (“the Great Britain Up-rating Order”) or the Guardian’s Allowance Up-rating (Northern Ireland) Order 2007 (S.I. 2007/1055) (“the Northern Ireland Up-rating Order”) on a guardian’s allowance already in payment, the altered rates will not apply until that question is determined by Her Majesty’s Revenue and Customs, an appeal tribunal or a Commissioner.