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Income Tax (Earnings and Pensions) Act 2003

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Tax Credits Act 2002 (c. 21)

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265(1)Amend section 25 (payments of working tax credit by employers) as follows.

(2)In subsection (1) for “Schedule E payments” substitute “payments of, or on account of, PAYE income”.

(3)In subsection (5) for “Schedule E payment” substitute “payment of, or on account of, PAYE income”.

(4)Omit subsection (6).

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