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SCHEDULES

SCHEDULE 58Recovery of debts under PAYE regulations

Consequential provision

8In 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)”.