Overview of the Act
22.The main elements of the Act are:
	Part 1 (sections 1 to 48) which establishes the administrative framework for the new tax credits, and sets out the conditions of entitlement to, and the elements of, those tax credits;
	Part 2 (sections 49 to 57), which transfers responsibility for the administration of child benefit and guardian’s allowance from the Department for Work and Pensions (DWP) and, in Northern Ireland, the Department for Social Development (DSD) to the Inland Revenue;
	Part 3 (sections 58 to 70), which contains miscellaneous and supplementary provisions.