The Child Benefit and Guardian’s Allowance (Administrative Arrangements) Regulations 2003
Section 58 of the Tax Credits Act 2002 (c. 21) (“section 58”) applies where regulations under section 5 of the Social Security Administration Act 1992 (c. 5) (or section 5 of the Social Security Administration (Northern Ireland) Act 1992 (c. 8)) permit or require a claim or notification relating to child benefit or guardian’s allowance to be made or given to a relevant authority (within the meaning given by subsection (3) of section 58).