CTHIn ForceAct
Budget Savings (Omnibus) Act 2016
25CEnergy supplement
Start here
Get a plain-English read of 25C
Turn the raw legal text into a practical explanation grounded in Budget Savings (Omnibus) Act 2016.
#### 25C Energy supplement
(1) Paragraph (e) of step 1 of the method statement in clause 25 does not apply to an individual on or after the commencement of this clause unless:
(a) the individual was entitled to be paid family tax benefit in respect of 19 September 2016; and
(b) the individual’s Part A rate of family tax benefit in respect of 19 September 2016 was not worked out under Part 3A of this Schedule.
(2) However, if:
(a) the individual ceases to be entitled to be paid family tax benefit in respect of a day (the applicable day) on or after 20 September 2016; or
(b) the individual’s Part A rate of family tax benefit is worked out under Part 3A of this Schedule in respect of a day (the applicable day) on or after 20 September 2016;
then paragraph (e) of step 1 of the method statement in clause 25 does not apply, and never again applies, to the individual from:
(c) if the applicable day is before the commencement of this clause—the start of the day this clause commences; or
(d) if the applicable day is on or after the commencement of this clause—the start of the applicable day.
16 Subclause 29(1) of Schedule 1
Omit “The individual’s Part B rate”, substitute “Subject to clause 29AA, the individual’s Part B rate”.
17 At the end of subclause 29(1) of Schedule 1
Add:
> Note: Paragraph (c) does not apply to certain individuals: see clause 29AA.
18 Subclause 29(2) of Schedule 1 (at the end of step 1 of the method statement)
Add:
> Note: Paragraph (c) does not apply to certain individuals: see clause 29AA.
19 At the end of Subdivision A of Division 1 of Part 4 of Schedule 1
Add: