The Guardian’s Allowance Up-rating Regulations 2005
Regulation 2 provides that where a question has arisen about the effect of the Child Benefit and Guardian’s Allowance Up-rating Order 2005 (S.I. 2005/682) (“the Up-rating Order”) or the Child Benefit or Guardian’s Allowance Up-rating (Northern Ireland) Order (S.I. 2005/683) “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 the Inland Revenue, an appeal tribunal or a Commissioner.