Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 58 U.K. Recovery of debts under PAYE regulations

Consequential provision U.K.

8 U.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)”.