[F12 Functions of Commissioners for Revenue and CustomsU.K.
This section has no associated Explanatory Notes
The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the payment and management of tax credits.]
Textual Amendments
F1S. 2 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 88; S.I. 2005/1126, art. 2(2)(h)
Modifications etc. (not altering text)
C1S. 2 functions made exercisable concurrently (E.W.S.) (1.4.2015) by The Tax Credits (Exercise of Functions) Order 2014 (S.I. 2014/3280), arts. 1, 3