The Child Benefit and Guardian’s Allowance (Decisions and Appeals) Regulations 2003
These Regulations make provision in relation to the administration of child benefit and guardian’s allowance which is to be transferred from the Department for Work and Pensions (in Northern Ireland, the Department for Social Development) to the Commissioners of Inland Revenue (“the Board”) by Part 2 of the Tax Credits Act 2002 (c. 21) with effect from 1st April 2003.