Article 3 Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002

(1)

The Tax Credits (Definition and Calculation of Income) Regulations 2002^f1 shall be amended as follows.

(2)

In regulation 2 (interpretation)—

(a)

after the definition of “claim” insert—

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

(b)

in paragraph (2)(c) in the definition of “family” omit the words “married or unmarried”; and

(c)

in paragraph (4)(a) and (b) after each reference to “spouse” insert “or civil partner”.

Annotations