[45AA Effect of working families' tax credit and disabled person's tax credit on earnings factor]

[45AA  Effect of working families' tax credit and disabled person's tax credit on earnings factor]

[(1)     For the purposes of calculating additional pension under sections 44 and 45 where, in the case of any relevant year, working families' tax credit is paid in respect of any employed earner, or disabled person's tax credit is paid to any employed earner, section 44(6)(a)(i) shall have effect as if—

(a)     where that person had earnings of not less than the qualifying earnings

Powered by Lexis+®

Popular documents