Tax Credits Act 2002

53 General functions of Board

(1) Child benefit and guardian’s allowance are to be under the care and management of the Board.

(2) For the purposes of the Inland Revenue Regulation Act 1890 (c. 21) the definition of “inland revenue” in section 39 of that Act is to be taken to include child benefit and guardian’s allowance.

(3) The reference in section 4(1) of that Act (appointment of collectors, officers and other persons) to collecting, receiving, managing and accounting for inland revenue is to be taken to include a reference to paying and managing child benefit and guardian’s allowance.

(4) The duties of the Board under section 13 of that Act (Board to keep accounts) are to include a duty to set forth in the accounts mentioned in that section—

(a) the amounts of the several payments made by them of or in respect of child benefit and guardian’s allowance,

(b) the amounts of the expenses of paying and managing child benefit and guardian’s allowance, and

(c) the amounts received by them in respect of child benefit and guardian’s allowance,

distinguishing in each case between amounts relating to child benefit and amounts relating to guardian’s allowance.

(5) In any declaration for the purposes of section 6 of the Taxes Management Act 1970 (c. 9) (declarations on taking office), whether made before or after the commencement of this section, the reference to an offence relating to inland revenue is to be taken to include a reference to an offence relating to child benefit or guardian’s allowance.