Commentary on Sections Attachment of earnings
165.Paragraph 1 provides that working tax credit and child tax credit are not to be considered as earnings for the purposes of the Attachment of Earnings Act 1971. Paragraph 3 has the same effect for the purposes of the Judgements Enforcement (Northern Ireland) Order 1981. Paragraph 8 has the same effect for the purposes of the Magistrates’ Courts (Northern Ireland) Order 1981 and paragraph 13 has the same effect for the purposes of the Debtors (Scotland) Act 1987.