Section MD 6 — Income Tax Act 2007: Second requirement: principal care

MD 6 Second requirement: principal care When child financially dependent (1) The second requirement for an entitlement to an in-work tax credit is that the person referred to in section MD 4 is the principal caregiver for a child who is financially dependent on them. Inclusions (2) A child for whom payments are made under section 363 of the Children, Young Persons, and Their Families Act 1989, or a child for whom a benefit is paid under section 28 or 29 of the Social Security Act 1964, is treated as financially dependent on the person. Relationship with section MC 8 (3) Subsection (2) overrides section MC 8 (Continuing requirements). Defined in this Act: child , in-work tax credit , principal caregiver Compare: 2004 No 35 s KD 2AAA(1)(b) Section MD 6(1): amended, on 1 April 2008, by section 471(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MD 6(3) heading: added (with effect on 1 April 2008), on 6 October 2009, by section 358(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section MD 6(3): added (with effect on 1 April 2008), on 6 October 2009, by section 358(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section MD 6 list of defined terms in-work payment : repealed, on 1 April 2008, by section 471(2)(b) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MD 6 list of defined terms in-work tax credit : inserted, on 1 April 2008, by section 471(2)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).