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MC 1: What this subpart does
or “This subpart explains Working for Families tax credits and how they're calculated”

You could also call this:

“Eligibility requirements for family scheme benefits”

You can get entitlements under the family scheme if you meet certain conditions. These conditions need to be met for a specific period of time, called an entitlement period. To qualify, you need to meet two sets of rules. First, you must meet the qualifying criteria that are explained in sections MC 3 to MC 7. Second, you have to meet the continuing requirements that are described in section MC 8. Both of these sets of rules are important for you to get the entitlements.

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Next up: MC 3: First requirement: person’s age

or “You must be 16 or older to qualify for cash tax credits”

Part M Tax credits paid in cash
Entitlements under family scheme

MC 2Who qualifies for entitlements under family scheme?

  1. A person qualifies for an entitlement under the family scheme if, for an entitlement period, they meet—

  2. the qualifying criteria set out in sections MC 3 to MC 7; and
    1. the continuing requirements set out in section MC 8.