Paragraph 9 Modifications to the Tax Credits Act 2002
In section 28—
(a)
in subsection (1)—
(i)
after “tax year” in both places where it occurs, insert “or part tax year”;
(ii)
at the end, insert “or treated as an overpayment of universal credit”;
(b)
in subsections (3) and (4), after “repaid” insert “to the Board or, as the case may be, to the Secretary of State”;
(c)
omit subsection (5);
(d)
in subsection (6) omit “(apart from subsection (5))”.