Article 2 Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

(1)

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002^f1 shall be amended as follows.

(2)

In regulation 2(1) (interpretation)—

(a)

for the definition of “couple” substitute—

“ “couple” has the meaning given by section 3(5A) of the Act^f2”; and

(b)

in the definition of “partner”^f3 omit the words “married or unmarried”.

(3)

In regulation 13(1) (entitlement to child care element) omit the words “married or unmarried” wherever they appear.

(4)

In regulation 14(1B)(a)^f4 (definitions) in the definition of “relative” after “marriage” insert “, civil partnership”.

Annotations

f1: S.I. 2002/2005 amended by S.I. 2003/701.
f2: The Tax Credits Act 2002 (c. 21). Sub-sections (5) and (6) as originally enacted were substituted by paragraph (5A) by paragraph 144(3) of Part 14 of Schedule 24 to the Civil Partnership Act 2004 (c. 33).
f3: The definition of “partner” was inserted by regulation 3(5) of S.I. 2003/701.
f4: Paragraph (1B) was inserted by regulation 13 of S.I. 2003/701.