Section Sch50-“ 80KN — Income Tax Act 2007: Payment of tax credit by chief executive

“ 80KN Payment of tax credit by chief executive “ (1) This section applies when— “ (a) in a tax year, the chief executive of the administering department pays to a person an income-tested benefit; and “ (b) the chief executive is satisfied that— “ (i) the person is entitled to receive a family assistance credit for which the amount of the family credit abatement is zero; or “ (ii) the chief executive is authorised by an Order in Council made under section 225A to pay the person a family assistance credit for which the family credit abatement is more than zero. “ (2) When paying the income-tested benefit, the chief executive must pay to the person the family assistance credit that the chief executive considers that the person is entitled to at the time of the payment. “ Compare: 2004 No 35 s KD 6(1)