Tax Credits Act 2002 Schedule 4 paragraph 19

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

Paragraph 19 of Schedule 4 ensures that references to decisions made by the Department in social security legislation are read as references to decisions made by HMRC (the Board of Inland Revenue) where tax credits functions have been transferred.

• Chapter 2 of Part 2 of the Social Security (Northern Ireland) Order 1998 deals with social security decisions and appeals.
• Where tax credits functions have been transferred under section 50 of the Tax Credits Act 2002, references to "the Department" in that chapter must be read as references to "the Board" (HMRC).
• If the relevant decision-making power is exercised by an officer of HMRC rather than the Board itself, the reference is to be read as a reference to that officer.
• This is a consequential amendment ensuring the legislation works correctly after the transfer of child benefit and guardian's allowance functions to HMRC.