MD 14 Person receiving protected family tax credit
Requirements

(1)

For the purposes of section MD 13(3)(b), a person who receives protected family tax credit for a calendar month in an entitlement period, is a person who, in the calendar month,—

(a)

has no spouse, civil union partner, or de facto partner, receives a main benefit, and derives family scheme income that is less than the amount set out in section MD 13(3)(a)(i):

(b)

has a spouse, civil union partner, or de facto partner, receives a main benefit, and derives family scheme income that together with the family scheme income of their spouse is less in total than the amount set out in section MD 13(3)(a)(ii).

Annualised equivalent

(2)

Section MB 2 (Adjustment for period that is less or more than 1 year) applies to adjust the amount of family scheme income to provide an annualised equivalent.

Defined in this Act: amount, civil union partner, de facto partner, entitlement period, family scheme income, main benefit, protected family tax credit, spouse

Compare: 2004 No 35 s KD 2(6B)

Section MD 14 heading: amended, on 1 April 2008, by section 477(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MD 14(1): amended, on 1 April 2008, by section 477(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MD 14(1)(a): amended, on 30 March 2021, by section 141 of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).

Section MD 14(1)(b): amended, on 30 March 2021, by section 141 of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).

Section MD 14 list of defined terms income-tested benefit: repealed, on 30 March 2021, by section 141 of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).

Section MD 14 list of defined terms main benefit: inserted, on 30 March 2021, by section 141 of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).

Section MD 14 list of defined terms protected family support: repealed, on 1 April 2008, by section 477(3)(b) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MD 14 list of defined terms protected family tax credit: inserted, on 1 April 2008, by section 477(3)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).