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 Act 1998

179.Paragraph 15 provides for references to decisions by the Secretary of State 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.