Article 4 Amendment of the Child Tax Credit Regulations 2002

The Child Tax Credit Regulations 2002^f1 shall be amended as follows.

In regulation 2(1) (interpretation) after the definition of “the Contributions and Benefits Act” insert—

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

In regulation 3(1), Rule 2 (competing claims), in paragraph 2.1(a)(ii) and (b) omit the words “married couple or unmarried” in each place they occur.

In regulation 7(1)(b) (determination of the maximum rate) omit the words “married couple or unmarried”.