Tax Credits Act 2002 section 54

Transitional provisions

Section 54 sets out transitional arrangements to ensure a smooth handover when child benefit and guardian's allowance functions are transferred from the Secretary of State and the Northern Ireland Department to the Treasury and the Board of Inland Revenue.

• The Treasury and the Board may make subordinate legislation in advance of the formal transfer, provided it only comes into force after the transfer takes effect.
• Actions taken by the Secretary of State or the Northern Ireland Department before the transfer remain valid, and any work in progress can be continued seamlessly by the Treasury or the Board as appropriate.
• Anything previously done by the Secretary of State or the Northern Ireland Department in connection with transferred functions is treated as if it had been done by the Treasury or the Board from the point of transfer onwards.
• All references to the Secretary of State or the Northern Ireland Department in existing legislation, contracts, documents, and legal proceedings are automatically replaced with references to the Treasury or the Board, depending on which body has received the relevant function.

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