40.—(1) Section 161 of TCMA (repayment interest on amounts payable by WRA) is amended as follows.
(2) In subsection (2)—
(a)omit the “or” after paragraph (a);
(b)at the end of paragraph (b) insert
“, or
(c)an amount in respect of a tax credit.”
(3) In subsection (4), in paragraph (b), for “(2)(a) or (b)” substitute “(2)(a), (b) or (c)”.