SCHEDULES
SCHEDULE 6Consequential Amendments
Part 2Other enactments
Tax Credits Act 2002 (c. 21)
264
The Tax Credits Act 2002 is amended as follows.
265
1
Amend section 25 (payments of working tax credit by employers) as follows.
2
In subsection (1) for “Schedule E payments” substitute “
payments of, or on account of, PAYE income
”
.
3
In subsection (5) for “Schedule E payment” substitute “
payment of, or on account of, PAYE income
”
.
4
Omit subsection (6).
266
In section 29(5)
(recovery of overpayments) for “regulations under section 203(2)(a) of the Income and Corporation Taxes Act 1988 (c. 1)
(PAYE)” substitute “
PAYE regulations
”
.