MC 6 When person does not qualify

Despite sections MC 3 to MC 5, a person does not qualify for—

(a)

an abating WFF tax credit or a Best Start tax credit if, during the relationship period, they receive a parent’s allowance continued by clause 3 of Schedule 1 of the Veterans’ Support Act 2014 or a children’s pension under section 72 or 75 of that Act:

(b)

an in-work tax credit, parental tax credit, or minimum family tax credit if, during the relationship period, they receive—

(i)

an income-tested benefit; or

(ii)
[Repealed]

(iii)

a parent’s allowance or a children’s pension:

(c)

a Best Start tax credit for a dependent child in relation to a period, if they receive—

(i)

a parental leave payment or preterm baby payment, under Part 7A of the Parental Leave and Employment Protection Act 1987, for the dependent child in relation to the period:

(ii)

a parental tax credit, in relation to the dependent child:

(iii)

a parent’s allowance or a children’s pension, in relation to the dependent child.

Defined in this Act: abating WFF tax credit, Best Start tax credit, dependent child, income-tested benefit, in-work tax credit, minimum family tax credit, parental tax credit, relationship period

Compare: 2004 No 35 s KD 3(1), “qualifying person”

Section MC 6(a): amended, on 1 July 2018, by section 14(1) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).

Section MC 6(a): amended, on 7 December 2014, by section 278 of the Veterans’ Support Act 2014 (2014 No 56).

Section MC 6(b): amended, on 1 April 2008, by section 460(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MC 6(b)(ii): repealed (with effect on 1 April 2008), on 6 October 2009, by section 355(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section MC 6(b)(iii): amended, on 1 July 2018, by section 14(2) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).

Section MC 6(b)(iii): amended, on 7 December 2014, by section 278 of the Veterans’ Support Act 2014 (2014 No 56).

Section MC 6(c): replaced (with effect on 1 July 2018), on 18 March 2019, by section 233(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section MC 6 list of defined terms abating WFF tax credit: inserted, on 1 April 2008, by section 460(3)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MC 6 list of defined terms Best Start tax credit: inserted, on 1 July 2018, by section 14(3) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).

Section MC 6 list of defined terms dependent child: inserted (with effect on 1 July 2018), on 18 March 2019, by section 233(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section MC 6 list of defined terms family assistance credit: repealed, on 1 April 2008, by section 460(3)(b) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MC 6 list of defined terms family tax credit: repealed, on 1 April 2008, by section 460(3)(b) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MC 6 list of defined terms in-work tax credit: inserted, on 1 April 2008, by section 460(3)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MC 6 list of defined terms minimum family tax credit: inserted, on 1 April 2008, by section 460(3)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MC 6 list of defined terms parental tax credit: inserted, on 1 April 2008, by section 460(3)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MC 6 list of defined terms veteran’s pension: repealed, on 27 February 2014, by section 113 of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).

Section MC 6 compare note: amended (with effect on 1 April 2008), on 6 October 2009, by section 355(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).