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SCHEDULEMODIFICATION OF TAX CREDITS LEGISLATION (FINALISATION OF TAX CREDITS)

Modifications to the Tax Credits Act 2002

6.  In section 20 (decisions on discovery)—

(a)in subsection (1) before “tax year” insert “part”;

(b)in subsection (4)(a) before “tax year” insert “part”;

(c)in subsection (5)(b) before “tax year” insert “part”;

(d)in subsection (6)—

(i)before “tax year” insert “part”;

(ii)in paragraph (a) for “section 18(1), (5), (6) or (9)” substitute “section 18(1) or (5)”;

(e)in subsection (7), before “tax year” in each place where it occurs, insert “part”.