Tax Credits Act 2002 section 50

Functions transferred to Board

Section 50 transfers responsibility for child benefit and guardian's allowance from the Secretary of State and the Northern Ireland Department to the Board of HMRC (formerly the Board of Inland Revenue), covering functions under a range of social security legislation.

• All functions of the Secretary of State and the Northern Ireland Department relating to child benefit and guardian's allowance are transferred to the Board (HMRC).
• The transfer covers functions under the main social security contributions, benefits, and administration Acts for both Great Britain and Northern Ireland, but excludes advisory bodies and consultation provisions.
• Functions under the social security decisions and appeals legislation for both Great Britain and Northern Ireland are also transferred, along with any subordinate legislation made under these or related provisions.
• This transfer is subject to Section 49, which transfers certain related functions to the Treasury, meaning the Treasury's transferred functions take precedence where relevant.

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