Tax Credits Act 2002 Schedule 3 paragraph 53

Amendment to direct payments provision

Paragraph 53 of Schedule 3 amends the direct payments provision in Article 18C of existing legislation to include child tax credit (other than the family element) and working tax credit among the benefits that can be taken into account.

• This paragraph amends Article 18C(7)(b), which deals with direct payments of benefits
• Child tax credit (excluding the family element) is added to the list of relevant payments covered by this provision
• Working tax credit is also added to the list of relevant payments covered by this provision
• This is a consequential amendment reflecting the introduction of the new tax credits to replace earlier benefit entitlements

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