59In paragraph 17(1) of Schedule 20 to the Finance Act 2000 (tax relief for research and development: amount of PAYE and NICs liabilities)—
(a)in paragraph (a), for “the working families' tax credit or disabled person’s tax credit”, and
(b)in paragraph (b), for “working families' tax credit or disabled person’s tax credit”,
substitute “child tax credit or working tax credit”.