Income Tax Act 2007

MC 1 What this subpart does
Rules about entitlements under family scheme

(1)

This subpart provides the rules for determining whether a person and their spouse, civil union partner, or de facto partner are entitled to WFF tax credits as entitlements and tax credits under the family scheme.

WFF tax credits

(2)

The WFF tax credit is the amount of a person’s entitlement and tax credit made up of—

(a)

the family tax credit calculated under section MD 3 (Calculation of family tax credit):

(b)

the in-work tax credit, see sections MD 4 to MD 10 (which relate to the entitlement to and calculation of the in-work tax credit), or the child tax credit continued under section MZ 1 (Entitlement to child tax credit):

(c)

the parental tax credit, see sections MD 11 and MD 12 (which relate to the entitlement to and calculation of the parental tax credit):

(d)

the minimum family tax credit, see section ME 1 (Minimum family tax credit):

(e)

the Best Start tax credit, see section MG 1 (Best Start tax credit entitlement).

Classification of credits

(3)

For the purposes of the calculation of an amount of a WFF tax credit, entitlements and tax credits under the family scheme are divided into—

(a)

abating WFF tax credits, made up of the family tax credit, in-work tax credit or child tax credit, and the parental tax credit:

(b)

the minimum family tax credit:

(c)

the Best Start tax credit.

Classification of credits[Repealed]

(4)

[Repealed]

Defined in this Act: abating WFF tax credit, amount, Best Start tax credit, child tax credit, civil union partner, Commissioner, de facto partner, family scheme, family tax credit, in-work tax credit, minimum family tax credit, parental tax credit, spouse, tax credit, WFF tax credit

Compare: 2004 No 35 s KD 1A

Section MC 1(1): amended, on 1 April 2008, by section 458(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MC 1(2) heading: substituted, on 1 April 2008, by section 458(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MC 1(2): substituted, on 1 April 2008, by section 458(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MC 1(2)(d): amended, on 1 July 2018, by section 12(1) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).

Section MC 1(2)(e): inserted, on 1 July 2018, by section 12(1) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).

Section MC 1(3) heading: substituted, on 1 April 2008, by section 458(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MC 1(3): substituted, on 1 April 2008, by section 458(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MC 1(3)(b): amended, on 1 July 2018, by section 12(2) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).

Section MC 1(3)(c): inserted, on 1 July 2018, by section 12(2) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).

Section MC 1(4) heading: repealed, on 1 April 2008, by section 458(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MC 1(4): repealed, on 1 April 2008, by section 458(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MC 1 list of defined terms abating WFF tax credit: inserted, on 1 April 2008, by section 458(3)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MC 1 list of defined terms Best Start tax credit: inserted, on 1 July 2018, by section 12(3) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).

Section MC 1 list of defined terms family assistance credit: repealed, on 1 April 2008, by section 458(3)(b) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MC 1 list of defined terms family plus: repealed, on 1 April 2008, by section 458(3)(b) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MC 1 list of defined terms family support: repealed, on 1 April 2008, by section 458(3)(b) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MC 1 list of defined terms in-work payment,: repealed, on 1 April 2008, by section 458(3)(b) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MC 1 list of defined terms in-work tax credit: inserted, on 1 April 2008, by section 458(3)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MC 1 list of defined terms minimum family tax credit: inserted, on 1 April 2008, by section 458(3)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MC 1 list of defined terms WFF tax credit: inserted, on 1 April 2008, by section 458(3)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MC 1 compare note: amended (with effect on 1 April 2008), on 6 October 2009, by section 353 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).