# Finance Act 2009, Paragraph 8


In 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)”.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/58/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-58/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.