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SCHEDULES

SCHEDULE 3U.K.Tax credits: consequential amendments

16(1)Section 17 (provision of services for children in need) is amended as follows.U.K.

(2)In subsection (9)—

(a)for “, working families’ tax credit or disabled person’s tax credit under the” substitute “ under ”, and

(b)after “1992” insert “ , of any element of child tax credit other than the family element, of working tax credit ”.

(3)After subsection (11) insert—

(12)The Treasury may by regulations prescribe circumstances in which a person is to be treated for the purposes of this Part (or for such of those purposes as are prescribed) as in receipt of any element of child tax credit other than the family element or of working tax credit.