8U.K.In section 29(5) of the Tax Credits Act 2002 (recovery of overpayments)—
(a)for “tax” substitute “ income tax ”, and
(b)insert at the end “that is not a relevant debt (within the meaning of section 684 of the Income Tax (Earnings and Pensions) Act 2003)”.
9(1)Part 11 of ITEPA 2003 (pay as you earn) is amended as follows.U.K.
(2)In section 682(1) (scope of Part), insert at the end “ and includes provision in respect of the deduction of certain other amounts from, and the repayment of certain other amounts with, PAYE income ”.
(3)In section 685 (tax tables)—
(a)in subsection (1), omit “for Her Majesty's Revenue and Customs”, and
(b)in subsection (2)(b), for “or 2” substitute “ , 2 or 2A ”.
10(1)The Treasury may by order make provision—U.K.
(a)amending or repealing provisions of Part 11 of ITEPA 2003,
(b)amending, repealing or revoking provisions of enactments or instruments that refer to provisions of that Part, and
(c)amending, repealing or revoking provisions of enactments or instruments that apply, or confer power to apply, PAYE regulations or otherwise refer to such regulations.
(2)An order under this paragraph may only make provision to the extent that it is appropriate in consequence of, or in connection with, the amendments made by this Schedule.
(3)An order under this paragraph may include transitional provision and savings.
(4)An order under this paragraph is to be made by statutory instrument.
(5)A statutory instrument containing an order under this paragraph is subject to annulment in pursuance of a resolution of the House of Commons.