SOCIAL SECURITY Citation and commencement 1 These Regulations may be cited as the Guardian’s Allowance (General) (Amendment) Regulations 2006 and shall come into force on 10 th April 2006. Amendment of the Guardian’s Allowance (General) Regulations 2003 2 The Guardian’s Allowance (General) Regulations 2003 shall be amended as follows. 3 In regulation 2 (interpretation) in the definition of “the Board” for “Commissioners of Inland Revenue” substitute “Commissioners for Her Majesty’s Revenue and Customs”. 4 1 Amend regulation 4 (adopted children) as follows. 2 In paragraph (1) — a after “a child” insert “or a qualifying young person”; and b for “the child’s parents” substitute “the parents of the child or qualifying young person”. 3 In paragraph (2) after “child” insert or “qualifying young person”. 5 In regulation 5 (illegitimate children) in the words following paragraph (b) after “the child” insert “or qualifying young person”. 6 1 Amend regulation 6 (children of divorced parents) as follows. 2 In paragraph (1)— a in sub-paragraph (a) for “a child’s parents” substitute “the parents of a child or qualifying young person”; b in sub-paragraph (b) after “the child” insert “or qualifying young person”; c for sub-paragraph (c)(i) substitute— i providing that the child or qualifying young person is to reside with that other parent; or d in sub-paragraph (c)(ii) for “the child’s maintenance” substitute “the maintenance of the child or qualifying young person”; e in sub-paragraph (d) after “child” insert “or qualifying young person”; and f in the words following sub-paragraph (d) for “the child’s parents” substitute “the parents of the child or qualifying young person”. 3 In paragraph (2)— a after “a child” insert “or qualifying young person”; b for “the child’s parents” substitute “the parents of the child or qualifying young person”. 7 In regulation 8(1) (rate of allowance and payment to the National Insurance Fund or the Northern Ireland National Insurance Fund) after “a child” insert “or qualifying young person”. 8 1 Amend regulation 9 (residence condition) as follows. 2 In paragraph (1), in the words before sub-paragraph (a)— a after “a child” insert “or qualifying young person”; and b for “the child’s parents” substitute “the parents of that child or qualifying young person”. 3 For paragraph (3) substitute— 3 Where a child or qualifying young person has been adopted by two persons jointly references in paragraph (1) above to the parents of the child or qualifying young person are to be read as references to those two persons. 3A Where a child or qualifying young person has been adopted by one person only, that person must satisfy the requirements of paragraph (1) above. . 4 In paragraph (4) for “the child’s mother” substitute “the mother of the child or qualifying young person”. 9 1 Amend regulation 10 (prescribed manner of making an election) as follows. 2 For paragraphs (2) and (3) substitute— 2 Notice of the election must be given at an appropriate office. 3 In paragraph (2) “an appropriate office” means— a in relation to guardian’s allowance under the Act, the Child Benefit Office, Waterview Park, Washington, Tyne and Wear; b in relation to guardian’s allowance under the Northern Ireland Act, the Child Benefit Office (Northern Ireland), Windsor House, Bedford Street, Belfast; c in relation to guardian’s allowance under either of those Acts— i Comben House, Farriers Way, Netherton, Merseyside; or ii any Enquiry Centre maintained by Her Majesty’s Revenue and Customs. . Gillian Merron Vernon Coaker Two of the Lords Commissioners for Her Majesty’s Treasury 2nd February 2006