Tax Credits Act 2002 section 52

Transfer of property, rights and liabilities

Section 52 deals with the transfer of property, rights, liabilities, contracts and staff from the Secretary of State and the Northern Ireland Department to the Treasury and the Board of HMRC, as a consequence of the transfer of child benefit and guardian's allowance functions.

• Property, rights and liabilities connected with transferred functions automatically vest in the Treasury or the Board, and certificates issued by either body serve as conclusive evidence of such transfers
• These transfers override any legal provision that would otherwise prevent or restrict the transfer of property, rights or liabilities
• Mixed-purpose supply contracts (those covering both transferred and non-transferred functions) are not transferred outright, but their terms are read as extending to the Board for the purposes of the transferred functions
• The Crown may make provision by Order in Council for the transfer of Northern Ireland Civil Service staff to the statutory home civil service where appropriate as a result of the function transfers

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