Where a surviving parent in prison contributes to the cost of
providing for a child or qualifying young person, the weekly rate
of Guardian’s Allowance payable is reduced by the amount of
the contribution made in the week preceding the week in which
Guardian's Allowance is payable.
Where entitlement to Guardian’s Allowance arises because a person is in prison, that person shall, on notice being given by Her Majesty’s Revenue & Customs, pay to the National or Northern Ireland National Insurance Fund an amount equal to the amount of Guardian’s Allowance paid.