SCHEDULES
SCHEDULE 3

Tax credits: consequential amendments
52
1
Article 18 (duty of authority to provide personal social services for children in need) is amended as follows.
2
In paragraph (9), for “working families’ tax credit or disabled person’s tax credit” substitute “ of any element of child tax credit other than the family element, of working tax credit ”.
3
After that paragraph insert—
10
The Treasury may by regulations prescribe circumstances in which a person is to be treated for the purposes of this Part (or for such of those purposes as are prescribed) as in receipt of any element of child tax credit other than the family element or of working tax credit.