Examples of the Tax Credits Act in a sentence
Where an award of any Working Tax Credit or Child Tax Credit under the Tax Credits Act 2002 is subject to a deduction by way of recovery of an overpayment of Working Tax Credit or Child Tax Credit which arose in a previous tax year the amount to be taken into account under paragraph 27.1 shall be the amount of Working Tax Credit or Child Tax Credit awarded less the amount of that deduction.
In this regulation, “tax credit couple” means a couple as defined in section 3(5A) of the Tax Credits Act 2002.