Finance Act 2009, Paragraph 6 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
6U.K.After that subsection insert—
“(7AA)In this section “relevant debt”, in relation to a payee, means—
(a)a sum payable by the payee to the Commissioners under or by virtue of an enactment, other than an excluded debt, and
(b)a sum payable by the payee to the Commissioners under a contract settlement.
(7AB)For the purposes of subsection (7AA)—
(a)child tax credit or working tax credit that the payee is liable to repay is an excluded debt, and
(b)if the payee is an employer, any amount that the payee is required to deduct from the PAYE income of employees for a tax year is an excluded debt until the tax year has ended.”
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