Point in time view as at 17/07/2013.
Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Tax Credits Act 2002 (c. 21) is up to date with all changes known to be in force on or before 06 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.
264U.K.The Tax Credits Act 2002 is amended as follows.
265(1)Amend section 25 (payments of working tax credit by employers) as follows.U.K.
(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).
266U.K.In section 29(5) (recovery of overpayments) for “regulations under section 203(2)(a) of the Income and Corporation Taxes Act 1988 (c. 1) (PAYE)” substitute “ PAYE regulations ”.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
