Commentary on Sections Part 2: Child Benefit and Guardian's Allowance Section 49: Functions transferred to Treasury
171.Section 49 transfers to the Treasury responsibility for policy relating to child benefit and guardian’s allowance, for setting the level of those benefits, and for the rules concerning entitlement. The functions transferred consist mainly of the exercise of powers to make subordinate legislation in relation to those benefits. This section covers the transfer of policy relating to those benefits within both Great Britain and Northern Ireland.