Modification and disapplication of the Tax Credits Act 20025
Section 285 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”
.