# Tax Credits Act 2002, Paragraph 1: Attachment of Earnings Act 1971 (c. 32)


In section 24 of the Attachment of Earnings Act 1971 (meaning of “earnings” for the purposes of attachment of earnings orders), in subsection (2) (sums which are not earnings), after paragraph (b) insert—
“(ba) a tax credit (within the meaning of the Tax Credits Act 2002);”.

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Source: https://www.legislation.gov.uk/ukpga/2002/21/schedule/3/paragraph/1 (the official version)
Page: https://openlegislation.uk/tax-credits-act-2002/schedule-3/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.