Explanatory Notes

Tax Credits Act 2002

2002 CHAPTER 21

8 July 2002

Commentary on Sections

Part 2: Child Benefit and Guardian's Allowance

Schedule 4: Transfer of functions: consequential amendments

Social Security (Northern Ireland) Order 1998

180.Paragraph 19 provides for references to decisions by the Department in Northern Ireland to be construed, in relation to child benefit and guardian’s allowance, as references to a decision of the Board, or of an officer of the Board.