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)”.