SCHEDULEMODIFICATION OF TAX CREDITS LEGISLATION (FINALISATION OF TAX CREDITS)

Modifications to the Tax Credits Act 20023

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).