Tax Credits Act 2002 (c. 21)

Part 2 U.K. Child benefit and guardian’s allowance

Transfer of functions etc. U.K.

[F1 53 General functions of Commissioners for Revenue and Customs U.K.

The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the payment and management of child benefit and guardian’s allowance.]

Textual Amendments

F1 S. 53 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 90; S.I. 2005/1126, art. 2(2)(h)