Tax Credits Act 2002 Schedule 4 paragraph 15

References in Chapter 2 of Part 1 (social security decisions and appeals)

Paragraph 15 of Schedule 4 ensures that references to the Secretary of State in social security decision and appeal provisions are read as references to HMRC where functions have been transferred.

• Chapter 2 of Part 1 of the Social Security Act 1998 deals with social security decisions and appeals
• Where functions have been transferred to HMRC under section 50 of the Tax Credits Act 2002, references to the Secretary of State must be read accordingly
• In such cases, "a decision of the Secretary of State" means a decision of the Board (HMRC)
• Where the decision-making power is exercised by an officer of HMRC, the reference is to that officer rather than the Board itself