Search Legislation

Tax Credits Act 2002

Section 50: Functions transferred to Board

172.Section 50 transfers to the Board the functions relating to child benefit and guardian’s allowance which are not transferred to the Treasury by section 49. It transfers to the Board the day-to-day operational functions currently discharged by the Child Benefit Centre on behalf of the Secretary of State, and by the Child Benefit Office in Northern Ireland on behalf of DSD.

173.Existing social security legislation contains extensive powers to make regulations. To the extent that these powers relate to child benefit or guardian’s allowance, they are specifically transferred under sections 49 or 50 to either the Treasury or the Board.

Back to top

Options/Help

Print Options

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources