MZ 1 Entitlement to child tax credit
When this section applies

(1)

This section applies when—

(a)

a person is claiming or receiving a child tax credit for a child for an entitlement period ending on 31 March 2006; and

(b)

the person is not entitled to an in-work tax credit under section MD 4 (Entitlement to in-work tax credit).

Entitlement

(2)

If the person maintains continuously their entitlement after 31 March 2006, they remain entitled to receive the child tax credit for entitlement periods after that date.

When another person entitled to credit

(3)

If 2 persons are entitled to an in-work tax credit or a child tax credit for a child for an entitlement period, the amount to which each is entitled is not affected by the entitlement of the other person.

Defined in this Act: amount, child, child tax credit, entitlement period, in-work tax credit

Compare: 2004 No 35 ss KD 2AA(3A), KD 2AAAB

Section MZ 1(1)(b): amended, on 1 April 2008, by section 491(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MZ 1(3): amended, on 1 April 2008, by section 491(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MZ 1 list of defined terms in-work payment: repealed, on 1 April 2008, by section 491(3)(b) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MZ 1 list of defined terms in-work tax credit: inserted, on 1 April 2008, by section 491(3)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).