Section MD 8 — Income Tax Act 2007: Fourth requirement: person not receiving benefit

MD 8 Fourth requirement: person not receiving benefit The fourth requirement for an entitlement to an in-work tax credit is that the person referred to in section MD 4 and their spouse, civil union partner, or de facto partner, do not receive— (a) an income-tested benefit; or (b) a basic grant and an independent circumstances grant made under regulations made under section 193 of the Education Act 1964, section 303 of the Education Act 1989, or an enactment substituted for those sections; or (c) a parent’s allowance under section 32(2) of the War Pensions Act 1954. Defined in this Act: civil union partner , de facto partner , income-tested benefit , in-work tax credit , spouse , Compare: 2004 No 35 s KD 2AAA(1)(e) Section MD 8: amended, on 1 April 2008, by section 473(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MD 8 list of defined terms in-work payment : repealed, on 1 April 2008, by section 473(2)(b) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MD 8 list of defined terms in-work tax credit : inserted, on 1 April 2008, by section 473(2)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).