(1) The functions of the Secretary of State under—

(a) section 77 of the Social Security Contributions and Benefits Act 1992 (c. 4) (guardian’s allowance: Great Britain),

(b) Part 9 of that Act (child benefit: Great Britain), except ...¹ paragraphs 5 and 6(1) of Schedule 10,

(c) section 80 of the Social Security Administration Act 1992 (c. 5) (overlap with benefits under legislation of other member States: Great Britain), and

(d) section 72 of the Social Security Act (c. 14) (power to reduce child benefit for lone parents: Great Britain),

are transferred to the Treasury.

(2) The functions of the Northern Ireland Department under—

(a) section 77 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c.7) (guardian's allowance: Northern Ireland),

(b) Part 9 of that Act (child benefit: Northern Ireland), except ...¹ paragraphs 5 and 6(1) of Schedule 10,

(c) section 76 of the Social Security Administration (Northern Ireland) Act 1992 (c. 8) (overlap with benefits under legislation of other member States: Northern Ireland), and

(d) Article 68 of the Social Security (Northern Ireland) Order 1998 (1998/1506 (N.I. 10)) (power to reduce child benefit for lone parents: Northern Ireland),

are transferred to the Treasury.

(3) The functions of the Secretary of State under Part 10 of the Social Security Administration Act 1992 (c. 5) (review and alteration of benefits: Great Britain) so far as relating to child benefit and guardian’s allowance are transferred to the Treasury.

(4) The functions of the Northern Ireland Department under sections 132 to 134 of the Social Security Administration (Northern Ireland) Act 1992 (c. 8) (review and alteration of benefits: Northern Ireland) so far as relating to child benefit and guardian’s allowance are transferred to the Treasury.