Commissioners for Revenue and Customs Act 2005 (c. 11)

SCHEDULES

SCHEDULE 4 U.K. Consequential Amendments, &c.

Tax Credits Act 2002 (c. 21) U.K.

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

“2 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 tax credits.”

Commencement Information

I1 Sch. 4 para. 88 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

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

Commencement Information

I2 Sch. 4 para. 89 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

90 U.K. For section 53 of that Act, susbtitute—

“53 General 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.”

Commencement Information

I3 Sch. 4 para. 90 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

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

Commencement Information

I4 Sch. 4 para. 91 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

92 U.K. 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).

Commencement Information

I5 Sch. 4 para. 92 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)