Regulation 9 Amendment of the Tax Credits (Polygamous Marriages) Regulations 2003: basic element of Working Tax Credit

For regulation 29 of the Tax Credits (Polygamous Marriages) Regulations 2003^f1, this regulation substitutes—

“29.

In regulation 4(1) in the third variation of the Second Condition—

(a)

in the introduction, for “that person’s partner” substitute: “any other member of the polygamous unit”; and

(b)

in paragraph (a)—

(i)

for “couple” (in both places) substitute: “polygamous unit”; and

(ii)

for “partner” substitute: “member of the unit”.”.