Paragraph 63 Tax Credits (Appeals) (No 2) Regulations 2002

In regulation 1(3) of the Tax Credits (Appeals) (No 2) Regulations 2002^f1, for the definition of “couple” substitute—

• ““couple” means—

  1. (a)

     two people who are married to, or civil partners of, each other and are members of the same household; or

  2. (b)

     two people who are not married to, or civil partners of, each other but are living together as if they were a married couple or civil partners;”.