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Paragraph 88 I1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

For section 2 of the Tax Credits Act 2002 (functions of Inland Revenue) substitute—

“Functions of Commissioners for Revenue and Customs

2

The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the payment and management of tax credits.”

Annotations

Commencement

I1

Sch. 4 para. 88 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)