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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.

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