2
After paragraph (b) of regulation 3(1) of the Taxes (Interest Rate) Regulations 19892 insert the following paragraph—
ba
section 71(8A) of the Social Security Administration Act 19923 and section 69(8A) of the Social Security Administration (Northern Ireland) Act 19924, as they have effect in any case where the amount recoverable referred to in each of those sections is in respect of working families' tax credit or disabled person’s tax credit, and paragraph 8 of Schedule 4 to the Tax Credits Act 1999;