Residence Allowance

Can anyone help?

I have a new client who receives Residence allowance for their grand daughter.

In 2011/2012 they received approx £5700.

I have read HMRC helpsheet 236, and the above amount is below the £10k, therefore free from income tax.

However I do not know if their grand daughter has been placed with them under a residence order, if she has, then the residence allowance will not be eligible for the qualifying care relief, as per helpsheet 236.

I am waiting to hear back from the client with regards to the residence order.

But while reviewing the HMRC website I came across a Budget release for 2010 BN26 relating to Special Guardianship orders and Residence orders (www.hmrc.gov.uk/budget2010/bn26.pdf). 

Has this been made law? and how would I find out? 

Because if it has the residence allowance appears to be exempt from income tax.

Thanks 

Mark