Section Sch50-“ 80KU — Income Tax Act 2007: Payment of tax credit taken over by Commissioner

“ 80KU Payment of tax credit taken over by Commissioner “ (1) This section applies when— “ (a) in a tax year, the chief executive stops paying a person an amount of tax credit with an income-tested benefit; and “ (b) the person applies to the Commissioner for payment of family assistance credit, family tax credit, or family support; and “ (c) the Commissioner determines that the person is entitled to the tax credit under section MD 1 of the Income Tax Act 2007 for the period described in subsection (3). “ (2) For the period described in subsection (3), the Commissioner may pay to the person the arrears of the tax credits, other than the in-work payment and the parental tax credit. “ (3) The period— “ (a) starts on the later of— “ (i) the first day of the tax year; and “ (ii) the day following that on which the chief executive stops paying the amount to the person; and “ (b) ends on the day before the first day stated in a notice of entitlement that is later given to the person. “ Compare: 2004 No 35 s KD 7(3A), (3B), (3C)