5 Modification and disapplication of the Tax Credits Act 2002
Section 28 has effect as if—
(a) in subsection (1)—
(i) after “sections 18 to 21C),” there were inserted “or where the Commissioners have decided that an additional payment was paid incorrectly,”,
(ii) after “any part of it,” there were inserted “or the incorrectly paid additional payment, or any part of it,”,
(b) in subsection (2), after “an excess” there were inserted “or incorrectly paid additional payment”,
(c) in subsections (3) and (4), after “awarded” there were inserted “or to whom the additional payment was made”.
Section 28 was relevantly amended by article 6 of S.I. 2017/781 and article 2(6) of S.I. 2021/44.