SCHEDULES

SCHEDULE 4Consequential Amendments, &c.

Tax Credits Act 2002 (c. 21)

88

For section 2 of the Tax Credits Act 2002 (functions of Inland Revenue) substitute—

“2Functions of Commissioners for Revenue and Customs

The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the payment and management of tax credits.”

89

Section 40(1)(a) of that Act (annual reports) shall cease to have effect.

90

For section 53 of that Act, susbtitute—

“53General functions of Commissioners for Revenue and Customs

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

91

Paragraph 2 of Schedule 5 to that Act (use and disclosure of information) shall cease to have effect.

92

To the extent that the Tax Credits Act 1999 (c. 10) is saved by the Tax Credits Act 2002 (Commencement No. 4, Transitional and Savings) Order 2003 (S.I. 2003/962), the modifications made by paragraphs 88 to 91 shall have effect in relation to the relevant provisions of that Act as they have effect in relation to the Tax Credits Act 2002 (c. 21).