126 Tax credits: transfer of functions etc
Welfare Reform Act 2012 (2012 c 5) | Legislation

126  Tax credits: transfer of functions etc

(1)     Her Majesty may by Order in Council—

(a)     transfer to the Secretary of State any tax credit function of the Treasury or the Commissioners;

(b)     direct that any tax credit function of the Treasury or the Commissioners is to be exercisable concurrently with the Secretary of State or is to cease to be so exercisable.

(2)     Provision within subsection (1) may be limited so as to apply only in relation to cases within a specified description.

(3)     Her Majesty may by Order in Council, as Her Majesty considers appropriate—

(a)     make provision in connection with a transfer or direction under subsection (1);

(b)     make other provision within one or more of the following sub-paragraphs—

(i)     provision applying (with or without modifications) in relation to tax credits any provision of primary or secondary legislation relating to social security;

(ii)     provision combining or linking any aspect of the payment and management of tax credits

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