Section 1(1) effectively converts the existing benefits into tax credits.
Section 1(2) gives effect to Schedule 1 which contains the detailed references to family credit and disability working allowance which need to be changed.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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