SCHEDULES
SCHEDULE 6Consequential Amendments
Part 2Other enactments
Tax Credits Act 2002 (c. 21)
264
The Tax Credits Act 2002 is amended as follows.
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).
266
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
”
.