Paragraph 40
(1)
Section 161 of TCMA (repayment interest on amounts payable by WRA) is amended as follows.
(2)
In subsection (2)—
(a)
omit the “or” after paragraph (a);
(b)
at the end of paragraph (b) insert
“, or
(c)an amount in respect of a tax credit.”
(3)
In subsection (4), in paragraph (b), for “(2)(a) or (b)” substitute “(2)(a), (b) or (c)”.