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12. In Schedule 5 (capital to be disregarded) in paragraph 8(1)(1)–
(a)in sub-paragraph (b) after “family income supplement under the Family Income Supplements Act (Northern Ireland) 1971(2),” there shall be inserted “working families' tax credit under section 128 of the Contributions and Benefits Act, disabled person’s tax credit under section 129 of that Act,”, and
(b)after sub-paragraph (d)(3) there shall be inserted the following sub-paragraph–
“(e)working tax credit and child tax credit where such payment is made as a result of a change of circumstances,”.
Paragraph 8 was renumbered 8(1) and amended by regulation 3 of S.R. 2002 No. 295
1971 c. 8 (N.I.)
Sub-paragraph (d) was inserted by regulation 2(2)(a) of S.R. 2001 No. 261
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