Section MF 2 — Income Tax Act 2007: When person not entitled to payment by instalment

MF 2 When person not entitled to payment by instalment When this section applies (1) This section applies when— (a) a person— (i) expects that in a relationship period they will be entitled to receive an income-tested benefit; or (ii) applies under section 80KP of the Tax Administration Act 1994 to the chief executive for payment of a tax credit for a period after an income-tested benefit has ended; and (b) the chief executive— (i) is authorised by section 80KN of that Act to pay an abating WFF tax credit to the person; and (ii) does not ask the Commissioner under section 80KQ of that Act to accept from the person an application for a notice of entitlement. No entitlement (2) The person is not entitled to apply under section MF 1 for the payment of the tax credit by instalment for the relationship period, and section 80KN applies. Defined in this Act: abating WFF tax credit , chief executive , Commissioner , income-tested benefit , notice of entitlement , pay , relationship period , tax credit , Compare: 2004 No 35 s KD 5(8) Section MF 2(1)(b)(i): amended, on 1 April 2008, by section 484(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MF 2 list of defined terms abating WFF tax credit : inserted, on 1 April 2008, by section 484(2)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MF 2 list of defined terms family assistance credit : repealed, on 1 April 2008, by section 484(2)(b) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).