Section MC 6 — Income Tax Act 2007: When person does not qualify

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 if, during the relationship period, they receive a parent’s allowance under section 32(2) of the War Pensions Act 1954: (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or minimum family tax credit if, during the relationship period, they receive— (i) an income-tested benefit; or (ii) [Repealed] (iii) a parent’s allowance. Defined in this Act: abating WFF tax credit , income-tested benefit , in-work tax credit , minimum family tax credit , parental tax credit , relationship period , veteran’s pension , Compare: 2004 No 35 s KD 3(1) , “ qualifying person ” Section MC 6(a): amended, on 1 April 2008, by section 460(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). 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 Section MC 6(b)(ii): repealed (with effect on 1 April 2008), on 6 October 2009, by section 355(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009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 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 Section MC 6 list of defined terms family assistance credit : repealed, on 1 April 2008, by section 460(3)(b) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MC 6 list of defined terms family tax credit : repealed, on 1 April 2008, by section 460(3)(b) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).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 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).