Tax Credits Act 2002 (c. 21)

SCHEDULES

SCHEDULE 3 Tax credits: consequential amendments

Attachment of Earnings Act 1971 (c. 32)

1 In section 24 of the Attachment of Earnings Act 1971 (meaning of “earnings” for the purposes of attachment of earnings orders), in subsection (2) (sums which are not earnings), after paragraph (b) insert—

“(ba) a tax credit (within the meaning of the Tax Credits Act 2002);”.