Explanatory Notes

Tax Credits Act 2002

2002 CHAPTER 21

8 July 2002

Commentary on Sections

Part 2: Child Benefit and Guardian's Allowance

Section 51: Consequential amendments

174.Section 51 gives effect to Schedule 4, which makes amendments to the law about child benefit and guardian’s allowance needed in consequence of the transfer of functions made by sections 49 and 50.