# Tax Credits Act 2002, Section 2: Functions of Commissioners for Revenue and Customs

Extent: E+W+S+N.I.

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

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Source: https://www.legislation.gov.uk/ukpga/2002/21/section/2 (the official version)
Page: https://openlegislation.uk/tax-credits-act-2002/section-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.