189.The transfer of functions will not be effective until a date appointed by a commencement order. Until that date, the Secretary of State will continue to carry out all functions in relation to child benefit and guardian’s allowance.
190.The effect of subsections (4) to (9) is to ensure that anything done by the Secretary of State or DSD, in the exercise of any of those functions before transfer will continue to have effect after the date of transfer, as if they had been actions of the Treasury or the Board. It follows that any decisions made, appeals against such decisions, or actions being taken by or against the Secretary of State or DSD become the responsibility of the Treasury or the Board from the date of transfer, depending on the function to which they relate. The Treasury or the Board would be substituted for the Secretary of State or DSD in any contracts, legal proceedings or other instruments.
191.Before the date of transfer, the Treasury or the Board will need to exercise certain of the functions to be transferred to them, to enable them to take over responsibility from the date of transfer. To allow for a smooth transfer, regulations need to be in force to provide the Board with the power to carry out those functions from that date. Subsections (1) and (2) therefore confer a power on the Treasury and the Board to make regulations during the period after Royal Assent but prior to commencement of the transfer, to enable them to prepare for transfer. Such regulations cannot come into force, however, until the date of transfer.
192.Subsection (10) enables an order made before the transfer of functions facilitating electronic communications in respect of child benefit or guardian’s allowance to stay in force after transfer.