Modifications to the Tax Credits Act 2002
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Memorandwm Esboniadol
3. In section 17 (final notice)—
(a)in subsection (1)—
(i)omit “the whole or”; and
(ii)in sub-paragraph (a) before “tax year” insert “part”;
(b)in subsection (3) before “tax year” insert “part”;
(c)in subsections (4)(a) and (4)(b) for “current year” in both places where it occurs, substitute “current part year”;
(d)in subsection (5)(a) for “current year” in both places where it occurs substitute “current part year”;
(e)omit subsection (8).