Paragraph 4 Consequential amendments

ITA 2007 is amended as follows.

In section 1 (overview of the Income Tax Acts), in subsection (1)(a), after “benefit” insert “and winter fuel payment”.

In section 30 (additional tax), in subsection (1), after “Chapter 8 of Part 10 of ITEPA 2003 (high income child benefit charge),” insert—

• “Chapter 9 of Part 10 of ITEPA 2003 (winter fuel payment charge),”.