Tax Credits Act 2002 Schedule 4 paragraph 3

Amendment to section 189(8) of the Social Security Administration Act 1992

Paragraph 3 of Schedule 4 amends section 189(8) of the Social Security Administration Act 1992 to clarify that the requirement for Treasury consent when making orders applies specifically to orders made by the Secretary of State.

  • This is a minor technical amendment to section 189(8) of the Social Security Administration Act 1992.
  • Section 189(8) requires that certain order-making powers may only be exercised with the consent of the Treasury.
  • The amendment inserts the words "by the Secretary of State" to clarify that the Treasury consent requirement applies to orders made by the Secretary of State specifically.
  • This distinction became necessary because tax credits functions were being transferred to the Inland Revenue (now HMRC), meaning not all orders under the Act would continue to be made by the Secretary of State.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.