Tax Credits Act 2002 section 51

Consequential amendments

Section 51 gives effect to Schedule 4, which contains amendments to other legislation that follow from the transfer of child benefit and guardian's allowance functions from the Department for Work and Pensions to the Treasury and HMRC under sections 49 and 50.

• Schedule 4 contains consequential amendments arising from the transfer of functions carried out by sections 49 and 50
• Section 49 transferred certain child benefit and guardian's allowance functions to the Treasury
• Section 50 transferred certain child benefit and guardian's allowance functions to the Board of HMRC
• The consequential amendments in Schedule 4 update references in other legislation to reflect the new responsible bodies