MC 7 When spouse or partner entitled under family scheme
When this section applies

(1)

This section applies when a person has a spouse, civil union partner, or de facto partner throughout an entitlement period, and during the period—

(a)

the person meets the criteria in sections MC 3 to MC 5 in relation to 1 or more dependent children; and

(b)

the spouse or partner meets the criteria in sections MC 3 to MC 5 in relation to 1 or more dependent children; and

(c)

the dependent child, or at least 1 of the dependent children, referred to in paragraph (b) is not a dependent child referred to in paragraph (a).

Single person

(2)

In the circumstances described in subsection (1),—

(a)

this section applies as if—

(i)

the person or their spouse or partner meets the qualifying criteria in relation to all those children; and

(ii)

the other person does not meet the qualifying criteria in relation to any of the children; and

(b)

for all WFF tax credits other than the in-work tax credit, the Commissioner must determine which of the persons referred to in paragraph (a) meets the qualifying criteria.

Defined in this Act: civil union partner, Commissioner, de facto partner, dependent child, entitlement period, spouse

Compare: 2004 No 35 s KD 3A(2)–(4)

Section MC 7(2)(b): amended, on 1 April 2008, by section 461 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).