Regulation 5 Member of a couple prescribed for the purposes of section 24(2) of the Act where one of the members of the couple has died

United Kingdom

(1)

This regulation applies where one of the members of a F1couple has died.

(2)

The member of the F2couple prescribed by paragraph (3) is prescribed for the purposes of section 24(2) of the Act.

(3)

The member of the F3couple prescribed by this paragraph is the member who survives.

(4)

For the purposes of this regulation, where persons have died in circumstances rendering it uncertain which of them survived the other—

(a)

their deaths shall be presumed to have occurred in order of seniority; and

(b)

the younger shall be treated as having survived the elder.

Annotations

F1: Word in reg. 5(1) substituted (5.12.2005) by The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919), arts. 1, 6(3)(c)
F2: Word in reg. 5(2) substituted (5.12.2005) by The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919), arts. 1, 6(3)(c)
F3: Word in reg. 5(3) substituted (5.12.2005) by The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919), arts. 1, 6(3)(c)

F1: Words in Regulations title substituted (29.8.2005) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200), regs. 1(1), 7(2)