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Tax Credits Act 2002

Social Security Contributions and Benefits Act 1992

168.Paragraph 25 ensures that the existing rules linking entitlement to incapacity benefit across an intervening period of receipt of disabled person’s tax credit will continue to have the same application for people entitled to the disability element of working tax credit who receive working tax credit or any element of the child tax credit other than the family element. Paragraph 30 has the same effect as paragraph 25 for the purposes of long-term incapacity benefit.

169.Paragraphs 31 and 32 make consequential amendments reflecting the fact that the State Earnings-Related Pension Scheme is to be replaced by the State Second Pension.

170.Paragraphs 36 to 44 make equivalent amendments to the Social Security Contributions and Benefits (Northern Ireland) Act 1992.

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