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12. In paragraph 8(1) of Schedule 5(1) (capital to be disregarded)—
(a)in sub-paragraph (b) after the words “family income supplement under the Family Income Supplement Act 1970” there shall be inserted the words “, working families' tax credit under section 128 of the Contributions and Benefits Act, disabled person’s tax credit under section 129 of that Act;” and
(b)after sub-paragraph (e) there shall be inserted the following sub-paragraph—
“(f)working tax credit and child tax credit where such payment is made as a result of a change of circumstances,”.
The relevant amending instrument is S.I. 2001/2333.
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