Section MC 11 — Income Tax Act 2007: Relationship periods and entitlement periods

MC 11 Relationship periods and entitlement periods Meaning (1) In subparts MB to MF and MZ ,— (a) a relationship period means an unbroken period in a tax year, whether the period consists of some or all of the days in the tax year: (b) an entitlement period , for a person, means a period that forms all or part of a relationship period during which the person meets the continuing requirements set out in section MC 8 . When day included in more than 1 period (2) If a day is part of more than 1 entitlement period or 1 relationship period, the day is treated as part only of the particular period that the Commissioner determines is fair in the circumstances. Defined in this Act: Commissioner , entitlement period , relationship period , tax year , Compare: 2004 No 35 ss KD 2AA(1), (11) , OB 1 “ eligible period ” , “ specified period ”