SCHEDULES

SCHEDULE 3 U.K.Tax credits: consequential amendments

Debtors (Scotland) Act 1987 (c. 18) U.K.

13 In section 73(3) of the Debtors (Scotland) Act 1987 (sums which are not earnings), after paragraph (d) insert—

“(da) a tax credit (within the meaning of the Tax Credits Act 2002);”.