<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/2017-09-27" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21" NumberOfProvisions="191" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictExtent="E+W+S+N.I." RestrictStartDate="2017-09-27" RestrictEndDate="2017-11-16"><ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
					<dc:identifier>http://www.legislation.gov.uk/ukpga/2002/21/section/54/2017-09-27</dc:identifier><dc:title>Tax Credits Act 2002</dc:title><dc:description>An Act to make provision for tax credits; to amend the law about child benefit and guardian’s allowance; and for connected purposes.</dc:description><dc:date>2002-07-17</dc:date><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2024-05-17</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2017-09-27</dct:valid>
					
					<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/2002/21/section/54/2017-09-27/data.xml" type="application/xml"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/2002/21/resources" title="More Resources"/>
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes" href="http://www.legislation.gov.uk/id/ukpga/2002/21/section/54/notes" title="Explanatory Notes"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/notes/toc" href="http://www.legislation.gov.uk/ukpga/2002/21/notes/contents" title="Explanatory Notes Table of Contents"/>
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/2002/21/2017-09-27" title="whole act"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/2002/21/introduction/2017-09-27" title="introduction"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/2002/21/body/2017-09-27" title="body"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/2002/21/schedules/2017-09-27" title="schedules"/>
					
										
					
					
					
					<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/2002/21/section/54/2017-09-27/data.rdf" title="RDF/XML"/><atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/2002/21/section/54/2017-09-27/data.akn" title="AKN"/><atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/2002/21/section/54/2017-09-27/data.xht" title="HTML snippet"/><atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/2002/21/section/54/2017-09-27/data.htm" title="Website (XHTML) Default View"/><atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/2002/21/section/54/2017-09-27/data.csv" title="CSV"/><atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/2002/21/section/54/2017-09-27/data.pdf" title="PDF"/>
					<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/2002/21/section/54/2017-09-27/data.html" title="HTML5 snippet"/>

					
					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/2002/21/contents/2017-09-27" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/section/54/enacted" title="enacted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/section/54/2002-07-08" title="2002-07-08"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/section/54" title="current"/>
					
					<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/2002/21/2017-09-27" title="Entire legislation"/><atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/2002/21/section/53/2017-09-27" title="Provision; Section 53"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/2002/21/section/53/2017-09-27" title="Provision; Section 53"/><atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/2002/21/section/55/2017-09-27" title="Provision; Section 55"/><atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/2002/21/section/55/2017-09-27" title="Provision; Section 55"/>
					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="2002"/><ukm:Number Value="21"/><ukm:EnactmentDate Date="2002-07-08"/><ukm:ISBN Value="0105421022"/><ukm:UnappliedEffects><ukm:UnappliedEffect AppliedModified="2012-10-22T16:06:57.637+01:00" AffectedYear="2002" URI="http://www.legislation.gov.uk/id/effect/key-ee3ff592bebfee7f7294c0a1f127472f" EffectId="key-ee3ff592bebfee7f7294c0a1f127472f" AffectedNumber="21" AppendedCommentary="(as amended (1.12.2020) by 2020 c. 17. s. 416(1), Sch. 24 para. 443(1) (with Sch. 24 para. 447, Sch. 27); S.I. 2020/1236, reg. 2)" AffectingClass="UnitedKingdomPublicGeneralAct" Type="substituted for s. 35(2)" Row="246" AffectingNumber="5" RequiresApplied="true" AffectingProvisions="s. 124" AffectedProvisions="s. 35(2)-(12)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" AffectingYear="2012" Modified="2026-05-11T11:54:32Z" Comments="Please take in the amendment by 2020 c 17, Sch 24 para 443(1) to s 35(9) when this substitution comes into force. Appended commentary has been added" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D"><ukm:AffectedTitle>Tax Credits Act 2002</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:SectionRange Start="section-35-2" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/35/2" End="section-35-12" UpTo="http://www.legislation.gov.uk/id/ukpga/2002/21/section/35/12" FoundEnd="section-35" MissingEnd="true"><ukm:Section Ref="section-35-2" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/35/2">s. 35(2)</ukm:Section>-<ukm:Section Ref="section-35-12" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/35/12" FoundRef="section-35">(12)</ukm:Section></ukm:SectionRange></ukm:AffectedProvisions><ukm:AffectingTitle>Welfare Reform Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-124" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/section/124">s. 124</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-150-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/section/150/3" Extent="E+W+S+N.I." ExtentStatus="Inherited" StartDate="2012-03-08" StartDateStatus="Inherited">s. 150(3)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" Modified="2026-05-11T11:54:32Z" RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/key-5d6cfd9ec50db1fac36fa9ff6c03750d" AffectedProvisions="s. 36(10)" AffectedNumber="21" AffectingYear="2012" AffectingProvisions="Sch. 14 Pt. 12" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" Type="words repealed" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingNumber="5" EffectId="key-5d6cfd9ec50db1fac36fa9ff6c03750d" Row="1235" AffectedClass="UnitedKingdomPublicGeneralAct" AppliedModified="2012-10-22T16:06:57.637+01:00" AffectedYear="2002"><ukm:AffectedTitle>Tax Credits Act 2002</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-36-10" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/36/10" FoundRef="section-36">s. 36(10)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Welfare Reform Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/schedule/14">Sch. 14 </ukm:Section><ukm:Section Ref="schedule-14-part-12" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/schedule/14/part/12">Pt. 12</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-150-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/section/150/3" Extent="E+W+S+N.I." ExtentStatus="Inherited" StartDate="2012-03-08" StartDateStatus="Inherited">s. 150(3)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingYear="2008" AffectingURI="http://www.legislation.gov.uk/id/uksi/2008/3151" AffectingProvisions="art. 3(2)" AffectedYear="2002" AffectedNumber="21" Row="28" Type="amendment to earlier commencing SI 2003/962" AffectedExtent="E+W+S+N.I." AffectedProvisions="specified provision(s)" RequiresApplied="false" URI="http://www.legislation.gov.uk/id/effect/key-b80d1d4ef79c023a99dd87e7e0f44fa7" TypeNotes="amendment to earlier commencing SI 2003/962" AffectedClass="UnitedKingdomPublicGeneralAct" Notes="art. 3(2) revoked (14. 7.2014) by S.I. 2014/1848" AffectingNumber="3151" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingClass="UnitedKingdomStatutoryInstrument" Modified="2023-04-03T10:57:36Z" AffectingEffectsExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" EffectId="key-b80d1d4ef79c023a99dd87e7e0f44fa7"><ukm:AffectedTitle>Tax Credits Act 2002</ukm:AffectedTitle><ukm:AffectedProvisions>specified provision(s)</ukm:AffectedProvisions><ukm:AffectingTitle>The Tax Credits Act 2002 (Transitional Provisions) Order 2008</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="article-3-2" URI="http://www.legislation.gov.uk/id/uksi/2008/3151/article/3/2">art. 3(2)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2008-12-09" Qualification="wholly in force"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Row="29" EffectId="key-c35fa698f83f57affc889804e7369492" RequiresApplied="false" AffectingNumber="2910" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectingURI="http://www.legislation.gov.uk/id/uksi/2011/2910" TypeNotes="amendment to earlier commencing SI 2003/962 art. 2(5)" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedNumber="21" URI="http://www.legislation.gov.uk/id/effect/key-c35fa698f83f57affc889804e7369492" AffectedYear="2002" Type="amendment to earlier commencing SI 2003/962 art. 2(5)" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" Notes="Order revoked (14. 7.2014) by S.I. 2014/1848" Modified="2023-04-03T10:57:36Z" AffectingProvisions="art. 2" AffectingYear="2011" AffectedExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="specified provision(s)"><ukm:AffectedTitle>Tax Credits Act 2002</ukm:AffectedTitle><ukm:AffectedProvisions>specified provision(s)</ukm:AffectedProvisions><ukm:AffectingTitle>The Tax Credits Act 2002 (Further Commencement and Transitional Provisions) Order 2011</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="article-2" URI="http://www.legislation.gov.uk/id/uksi/2011/2910/article/2">art. 2</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Type="words substituted" URI="http://www.legislation.gov.uk/id/effect/key-072029a992d38b4fe9505958b9891bea" AffectedNumber="21" AffectingNumber="17" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectingYear="2020" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedExtent="E+W+S+N.I." RequiresApplied="false" EffectId="key-072029a992d38b4fe9505958b9891bea" Row="11" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2020/17" AffectedClass="UnitedKingdomPublicGeneralAct" Comments="Unable to apply amendment at this PiT as the substitution that introduces s 35(9) is not yet in force: s. 35(2)-(12) substituted for s. 35(2) by 2012 c. 5 s. 124 - this amendment to be applied by the editor when it is brought into force. Appended commentary added to original note" Modified="2023-04-03T10:57:36Z" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" Notes="This amendment not applied to legislation.gov.uk. The substitution of s. 35(2)-(12) for s. 35(2) by 2021 c. 5, s. 124 is not yet in force" AffectingProvisions="Sch. 24 para. 443(1)" AffectedYear="2002" AffectedProvisions="s. 35(9)"><ukm:AffectedTitle>Tax Credits Act 2002</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-35-9" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/35/9" FoundRef="section-35">s. 35(9)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Sentencing Act 2020</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-24" URI="http://www.legislation.gov.uk/id/ukpga/2020/17/schedule/24">Sch. 24 </ukm:Section><ukm:Section Ref="schedule-24-paragraph-443-1" URI="http://www.legislation.gov.uk/id/ukpga/2020/17/schedule/24/paragraph/443/1">para. 443(1)</ukm:Section></ukm:AffectingProvisions><ukm:Savings><ukm:Section Ref="schedule-24" URI="http://www.legislation.gov.uk/id/ukpga/2020/17/schedule/24">Sch. 24 </ukm:Section><ukm:Section Ref="schedule-24-paragraph-447" URI="http://www.legislation.gov.uk/id/ukpga/2020/17/schedule/24/paragraph/447">para. 447</ukm:Section> <ukm:Section Ref="schedule-27" URI="http://www.legislation.gov.uk/id/ukpga/2020/17/schedule/27">Sch. 27</ukm:Section></ukm:Savings><ukm:CommencementAuthority><ukm:Section Ref="section-416-1" URI="http://www.legislation.gov.uk/id/ukpga/2020/17/section/416/1">s. 416(1)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Prospective="true" Qualification=""/><ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2020/1236" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2020-12-01" Qualification="wholly in force" CommencingYear="2020" CommencingNumber="1236"><ukm:CommencingProvisions><ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1236/regulation/2">reg. 2</ukm:Section></ukm:CommencingProvisions></ukm:InForce></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:PrimaryMetadata>
					

                    
									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/54/notes" DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/54/notes"/>       
								</ukm:Notes> 
					<ukm:Alternatives>
      <ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/2002/21/pdfs/ukpga_20020021_en.pdf" Title="Print Version"/>
   </ukm:Alternatives>
					
					<ukm:Statistics>
									<ukm:TotalParagraphs Value="191"/>
									<ukm:BodyParagraphs Value="81"/>
									<ukm:ScheduleParagraphs Value="110"/>
									<ukm:AttachmentParagraphs Value="0"/>
									<ukm:TotalImages Value="0"/>
								</ukm:Statistics>
				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/body/2017-09-27" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/body" NumberOfProvisions="81" RestrictStartDate="2017-09-25"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/part/2/2017-09-27" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/part/2" NumberOfProvisions="11" id="part-2" RestrictStartDate="2010-11-11"><Number>
          <Strong>Part 2</Strong>
        </Number><Title>Child benefit and guardian’s allowance</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/part/2/crossheading/transfer-of-functions-etc/2017-09-27" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/part/2/crossheading/transfer-of-functions-etc" NumberOfProvisions="6" id="part-2-crossheading-transfer-of-functions-etc" RestrictStartDate="2010-11-11"><Title>Transfer of functions <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation></Title><P1group RestrictStartDate="2002-07-08"><Title> Transitional provisions</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/54/2017-09-27" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/54" id="section-54"><Pnumber PuncAfter=""><CommentaryRef Ref="c1974431"/>54</Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/54/1/2017-09-27" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/54/1" id="section-54-1"><Pnumber>1</Pnumber><P2para><Text>Any function covered by section 49 which is a function of making subordinate legislation may be exercised by the Treasury at any time after the passing of this Act if the subordinate legislation made in the exercise of the function comes into force after the commencement of that section.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/54/2/2017-09-27" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/54/2" id="section-54-2"><Pnumber>2</Pnumber><P2para><Text>Any function covered by section 50 which is a function of making subordinate legislation may be exercised by the Board at any time after the passing of this Act if the subordinate legislation made in the exercise of the function comes into force after the commencement of that section.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/54/3/2017-09-27" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/54/3" id="section-54-3"><Pnumber>3</Pnumber><P2para><Text>Nothing in section 49 or 50 affects the validity of anything done by or in relation to the Secretary of State or the Northern Ireland Department before its commencement.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/54/4/2017-09-27" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/54/4" id="section-54-4"><Pnumber>4</Pnumber><P2para><Text>Anything (including legal proceedings) relating to any functions transferred by section 49, or any property, rights or liabilities transferred by section 52(1), which is in the course of being done or carried on by or in relation to the Secretary of State or the Northern Ireland Department immediately before the transfer may be continued by or in relation to the Treasury.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/54/5/2017-09-27" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/54/5" id="section-54-5"><Pnumber>5</Pnumber><P2para><Text>Anything (including legal proceedings) relating to any functions transferred by section 50, or any property, rights or liabilities transferred by section 52(2), which is in the course of being done or carried on by or in relation to the Secretary of State or the Northern Ireland Department immediately before the transfer may be continued by or in relation to the Board.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/54/6/2017-09-27" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/54/6" id="section-54-6"><Pnumber>6</Pnumber><P2para><Text>Anything done by the Secretary of State or the Northern Ireland Department for the purposes of or in connection with any functions transferred by section 49, or any property, rights or liabilities transferred by section 52(1), which is in effect immediately before the transfer has effect afterwards as if done by the Treasury.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/54/7/2017-09-27" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/54/7" id="section-54-7"><Pnumber>7</Pnumber><P2para><Text>Anything done by the Secretary of State or the Northern Ireland Department for the purposes of or in connection with any functions transferred by section 50, or any property, rights or liabilities transferred by section 52(2), which is in effect immediately before the transfer has effect afterwards as if done by the Board.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/54/8/2017-09-27" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/54/8" id="section-54-8"><Pnumber>8</Pnumber><P2para><Text>The Treasury is substituted for the Secretary of State or the Northern Ireland Department in any subordinate legislation, any contracts or other documents and any legal proceedings relating to any functions transferred by section 49, or any property, rights or liabilities transferred by section 52(1), made or commenced before the transfer.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/54/9/2017-09-27" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/54/9" id="section-54-9"><Pnumber>9</Pnumber><P2para><Text>The Board are substituted for the Secretary of State or the Northern Ireland Department in any subordinate legislation, any contracts or other documents and any legal proceedings relating to any functions transferred by section 50, or any property, rights or liabilities transferred by section 52(2), made or commenced before the transfer.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/54/10/2017-09-27" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/54/10" id="section-54-10"><Pnumber>10</Pnumber><P2para><Text>Any order made under section 8 of the Electronic Communications Act 2000 (c. 7) which—</Text><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/54/10/a/2017-09-27" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/54/10/a" id="section-54-10-a"><Pnumber>a</Pnumber><P3para><Text>modifies provisions relating to child benefit or guardian’s allowance, and</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/54/10/b/2017-09-27" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/54/10/b" id="section-54-10-b"><Pnumber>b</Pnumber><P3para><Text>is in force immediately before the commencement of this subsection,</Text></P3para></P3><Text>is to continue to have effect for the purposes of child benefit and guardian’s allowance, despite subsection (7) of that section, until regulations made by the Board under section 132 of the Finance Act 1999 (c. 16) which are expressed to supersede that order come into force.</Text></P2para></P2></P1para></P1></P1group></Pblock></Part></Body></Primary><Commentaries><Commentary id="c1974431" Type="I"><Para><Text><CitationSubRef id="c00260" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/54" SectionRef="section-54">S. 54</CitationSubRef> wholly in force at 7.4.2003; <CitationSubRef id="c00261" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/54/1/2" SectionRef="section-54-1-2">s. 54(1)(2)</CitationSubRef> in force at Royal Assent, see <CitationSubRef id="c00262" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/61" SectionRef="section-61">s. 61</CitationSubRef>; <CitationSubRef id="c00263" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/54/3" UpTo="http://www.legislation.gov.uk/id/ukpga/2002/21/section/54/10" Type="group" StartSectionRef="section-54-3" EndSectionRef="section-54-10">s. 54(3)-(10)</CitationSubRef> in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by <Citation URI="http://www.legislation.gov.uk/id/uksi/2003/392" id="c00264" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="392">S.I. 2003/392</Citation>, <CitationSubRef id="c00265" URI="http://www.legislation.gov.uk/id/uksi/2003/392/article/2" CitationRef="c00264" SectionRef="article-2" Operative="true">art. 2</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>