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Section 2 Functions of Commissioners for Revenue and CustomsF1F2C1

United Kingdom

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

Annotations

Textual amendments

F1

Pt. 1 repealed (1.2.2019 with savings in relation to specified cases in art. 3 of the commencing S.I.) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2019/167, arts. 2, 3

F2

S. 2 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 88; S.I. 2005/1126, art. 2(2)(h)

Modifications

C1

S. 2 functions made exercisable concurrently (E.W.S.) (1.4.2015) by The Tax Credits (Exercise of Functions) Order 2014 (S.I. 2014/3280), arts. 1, 3

Notes on Part 1

Modifications

C1

Pt. 1 modified (6.4.2003) by The Tax Credits (Immigration) Regulations 2003 (S.I. 2003/653), regs. 1, 4 (as amended (6.4.2003 immediately after the coming into force of S.I. 2003/738) by S.I. 2003/742, regs. 1(1), 56 (with reg. 1(2))

C2

Pt. 1 modified (6.4.2003 immediately after the coming into force of S.I. 2003/738) by The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742), regs. 1(1), 3-21 (as amended (6.4.2017) by S.I. 2017/387, regs. 1, 7)