SCHEDULES
SCHEDULE 58Recovery of debts under PAYE regulations
Consequential provision
8
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)”.