(1)So far as they relate to working families’ tax credit or disabled person’s tax credit—
(a)the functions of the Secretary of State or the Department under the provisions mentioned in Part I of Schedule 2 to this Act shall be functions of the Treasury;
(b)the functions of the Secretary of State or the Department under the provisions mentioned in Part II of that Schedule shall be functions of an officer of the Board; and
(c)subject to subsection (2) below, the functions of the Secretary of State or the Department under the provisions mentioned in Part III of that Schedule shall be functions of the Board.
(2)So far as any functions referred to in subsection (1)(c) above are exercisable in relation to payment periods beginning before the commencement of this section, those functions—
(a)shall not be functions of the Board; but
(b)may be discharged by the Board on behalf of the Secretary of State or the Department.
(3)Part IV of Schedule 2 to this Act (which modifies certain enactments in their application to tax credit) shall have effect.
(4)Part V of that Schedule (which makes provision consequential on subsection (1) above) shall have effect.
Textual Amendments applied to the whole legislation
F1Act repealed (for the purposes mentioned in accordance with art. 2 of the commencing S.I. and otherwiseprosp.) by 2002 c. 21, ss. 60, 61, Sch. 6; S.I. 2002/1727, art. 2 (with transitional provision in art. 3 (as amended by S.I. 2002/2158, art. 2))