Section 71ZC | Deduction from benefit F1
From legislation.gov.uk
26 October 2026
(1)An amount recoverable from a person under section 71ZB may be recovered by deducting the amount from payments of prescribed benefit.
(2)Where an amount recoverable from a person under section 71ZB was paid to the person on behalf of another, subsection (1) authorises its recovery from the person by deduction—
(a)from prescribed benefits to which the person is entitled,
(b)from prescribed benefits paid to the person to discharge (in whole or in part) an obligation owed to that person by the person on whose behalf the recoverable amount was paid, or
(c)from prescribed benefits paid to the person to discharge (in whole or in part) an obligation owed to that person by any other person.
(3)Where an amount is recovered as mentioned in paragraph (b) of subsection (2), the obligation specified in that paragraph shall in prescribed circumstances be taken to be discharged by the amount of the deduction.
(4)Where an amount is recovered as mentioned in paragraph (c) of subsection (2), the obligation specified in that paragraph shall in all cases be taken to be so discharged.