Section MD 5 — Income Tax Act 2007: First requirement: person’s age

MD 5 First requirement: person’s age The first requirement for an entitlement to an in-work tax credit is that the person referred to in section MD 4 is 16 or older. Defined in this Act: in-work tax credit Compare: 2004 No 35 s KD 2AAA(1)(a) Section MD 5: amended, on 1 April 2008, by section 470(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MD 5 list of defined terms in-work payment : repealed, on 1 April 2008, by section 470(2)(b) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MD 5 list of defined terms in-work tax credit : inserted, on 1 April 2008, by section 470(2)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).