Article 6 Amendment of the Tax Credits (Payments by the Commissioners) Regulations 2002
(1)
The Tax Credits (Payments by the Commissioners) Regulations 2002f1 shall be amended as follows.
(2)
In regulation 2 (interpretation)—
(a)
after the definition of “the Commissioners” insert—
“ “couple” has the meaning given by section 3(5A) of the Act;”; and
(b)
omit the definitions of “married couple” and “unmarried couple”.
(3)
In the provisions listed below for each reference (however expressed) to a married couple or an unmarried couple substitute “couple”.
The provisions are—
(a)
in regulation 3, paragraphs (2), (3) and (6);
(b)
in regulation 4, paragraphs (2), (3), (4) and (5); and
(c)
in regulation 5, paragraphs (1), (2) and (3).