SCHEDULE MODIFICATION OF TAX CREDITS LEGISLATION (FINALISATION OF TAX CREDITS)

Modifications to the Tax Credits Act 2002

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).