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Tax Credits Act 1999

Schedule 2: Transfer of functions

Part I: Provisions conferring functions transferred to the Treasury lists the references to the functions which are transferring to the Treasury. These functions are those relating to the entitlement and level of the tax credits.

Part II: Provisions conferring functions transferred to officers of the Board lists the references to the functions which are being transferred to an officer of the Board of Inland Revenue. These functions are those of, and related to, making and revising decisions on claims for WFTC/DPTC.

Part III: Provision conferring functions transferred to the Board provides for the transfer to the Board of the remainder of the functions which are to be transferred, which are not referred to in Part I or II. Paragraph 9 in Part III transfers to the Board functions contained in existing subordinate legislation made under the provisions listed in Part I or Part III.

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