# The Tax Credits (Payments by the Commissioners) Regulations 2002, 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

Extent: E+W+S+N.I.

(1) This regulation applies where one of the members of a couple has died.
(2) The member of the couple prescribed by paragraph (3) is prescribed for the purposes of section 24(2) of the Act.
(3) The member of the couple 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.

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Source: https://www.legislation.gov.uk/uksi/2002/2173/regulation/5 (the official version)
Page: https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.