# Tax Credits Act 2002, Paragraph 13: Debtors (Scotland) Act 1987 (c. 18)


In section 73(3) of the Debtors (Scotland) Act 1987 (sums which are not earnings), after paragraph (d) insert—
“(da) 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/13 (the official version)
Page: https://openlegislation.uk/tax-credits-act-2002/schedule-3/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.