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20In accordance with section 2(1) above—
(a)section 175 of the [1992 c. 4.] Social Security Contributions and Benefits Act 1992 (regulations, orders etc.);
(b)section 176(3) of that Act (statutory instruments that are subject to negative procedure);
(c)section 189 of the [1992 c. 5.] Social Security Adminstration Act 1992 (regulations and orders);
(d)section 190(3) of that Act (certain statutory instruments subject to negative procedure);
(e)section 172(9) of the [1992 c. 7.] Social Security Contributions and Benefits (Northern Ireland) Act 1992 (certain statutory instruments subject to negative procedure);
(f)section 132(1) of the [1992 c. 8.] Social Security Administration (Northern Ireland) Act 1992 (corresponding order for uprating of benefits);
(g)section 79(1) of the [1998 c. 14.] Social Security Act 1998 (regulations and orders); and
(h)section 80(2) of that Act (certain statutory instruments subject to negative procedure),
shall be construed, in relation to tax credit, as if references in those provisions to the Secretary of State were references to the Treasury or, as the case may be, the Board.
21In relation to tax credit, references in Chapter II of Part I of the Social Security Act 1998 (social security decisions and appeals) to a decision of the Secretary of State shall, where the context so requires in consequence of section 2(1) above, be construed as references to a decision of the Board or, as the case may be, an officer of the Board.
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