The Tax Credits (Polygamous Marriages) Regulations 2003

These Regulations may be cited as the Tax Credits (Polygamous Marriages) Regulations 2003 and shall come into force on 6th April 2003, immediately after the coming into force of the Child Tax Credit (Amendment) Regulations 2003^f1.

Regulations 22 to 56 only have effect in relation to members of polygamous units (and in the case of regulations 35 to 38, former members of such units).

in subsection (3)(a) after “United Kingdom” insert “(and neither of whom are members of a polygamous unit)”;

after subsection (3)(a) insert—

“(aa)

jointly by the members of a polygamous unit all of whom are aged at least sixteen and are in the United Kingdom, or”;

in subsection (3)(b) after “paragraph (a)” insert “or (aa)”;

after subsection (4)(a) insert—

“(aa)

in the case of a joint claim under subsection (3)(a), if a member of the married or unmarried couple becomes a member of a polygamous unit, and

(ab)

in the case of a joint claim under subsection (3)(aa), if there is any change in the persons who comprise the polygamous unit, and”;

after subsection (6) insert—

“(6A)

In this Part “polygamous unit” has the meaning given by regulation 2 of the Tax Credits (Polygamous Marriages) Regulations 2003.”;

in subsection (8), in the definition of “joint claim”, after “paragraph (a)” insert “or paragraph (aa)”.

for “member of a married couple or an unmarried couple” substitute “or more members of a polygamous unit”;

for “of the married couple or unmarried couple” substitute “or members”.

in subsection (1) for “either or both” substitute “any or all”.

in subsection (3) for “either” wherever it appears substitute “any”.

in subsection (3) for “either or both” substitute “any or all”;

in subsection (6)(a) for “either of the persons or the two” substitute “any of the persons or all”;

in subsection (6)(b) for “married couple or unmarried couple” substitute “polygamous unit”;

omit subsection (6)(c);

in both subsection (6)(d) and (e) for “either or both” substitute “any or all”.

for “member of a married couple or an unmarried couple” substitute “or more members of a polygamous unit”;

for “ married couple or unmarried couple” substitute “or members”.

in subsection (2)(a) for “either or both” substitute “any or all”;

in subsection (4)(a) for “either” substitute “any” and for “both” substitute “more than one”;

in subsection (9) for “either” substitute “any”.

for “married couple or an unmarried couple” substitute “polygamous unit”;

for “whichever of them” substitute “one or more of those persons as”.

after “another” insert “or others”;

for “unless subsection (3) applies” substitute “or each of them unless subsection (3) applies to the person in question”.

for the definition of “joint claim” substitute the following definition—

• ““joint claim” means a claim under section 3(3)(aa) of the Act, as inserted by regulation 4(b) of the Tax Credits (Polygamous Marriages) Regulations 2003;”;

insert at the appropriate place the following definition—

• ““polygamous unit” has the meaning in the Tax Credits (Polygamous Marriages) Regulations 2003;”.

in paragraph (1)(b) for “married couple or unmarried couple” substitute “polygamous unit”;

in paragraph (2)(b)(ii) for “either or both” substitute “any or all”.

for the definition of “joint claim” substitute the following definition—

• ““joint claim” means a claim under section 3(3)(aa) of the Act (as inserted by regulation 4(b) of the Tax Credits (Polygamous Marriages) Regulations 2003);”;

insert at the appropriate place the following definition—

• ““polygamous unit” has the meaning in the Tax Credits (Polygamous Marriages) Regulations 2003;”.

for “both members of the couple satisfy” substitute “more than one member of the polygamous unit satisfies”; and

for “two such elements” substitute “one such element for each of them that satisfies those conditions”.

in sub-paragraph (c) for “couple” substitute “members of the polygamous unit”;

in sub-paragraph (d) for “couple” substitute “unit”.

in paragraph (1) after “element” insert “(and an additional such element for each member of the polygamous unit exceeding two in number)”;

in paragraph (2)(c) for “neither of the claimants” substitute “no claimant”;

in paragraph (4) in the words preceding sub-paragraph (a) after “adult element” insert “for any claimant”;

in paragraph (4)(a) for “neither claimant” substitute “none of the claimants”; and

in paragraph (4)(b) for “one claimant” substitute “the claimant in question”.

omit paragraph (1)(a);

in paragraph (1)(b) for “married or unmarried couple where both” substitute “polygamous unit where at least two of them”;

in paragraph (1)(c) for the words preceding paragraph (i) substitute “is a member or are members of a polygamous unit where at least one member is engaged in qualifying remunerative work and at least one other”.

in paragraph (4) for “the other member of a couple” substitute “another member of the polygamous unit”;

in paragraph (5) for “the other member or his partner” substitute “him or another member of the polygamous unit”.

in paragraph (1) for “either or both” substitute “any or all”;

in paragraph (1B) for “either or both” substitute “any or all”;

in paragraph (5) for “a partner or by a partner” substitute “another member of the same polygamous unit or”.

in paragraph (1) for “single claimant or to a couple” substitute “polygamous unit”;

omit paragraph (1)(c)(i);

in paragraph (1)(c)(ii) for “a couple either or both” substitute “the members of a polygamous unit, any or all of whom”;

in paragraph (1)(c)(iii) for “a couple” substitute “the members of a polygamous unit”;

omit paragraph (1)(e);

omit paragraph (1)(f)(i);

in paragraph (1)(f)(ii) for “couple” substitute “polygamous unit”.

in paragraph (2) in the definition of “family” for “married or unmarried couple” substitute “members of the polygamous unit”;

in paragraph (2) insert at the appropriate places the following definitions—

• ““joint claim” means a claim under section 3(3)(aa) of the Act, as inserted by regulation 4(b) of the Tax Credits (Polygamous Marriages) Regulations 2003;

• “polygamous unit” has the meaning in the Tax Credits (Polygamous Marriages) Regulations 2003;”;

in paragraph (4)(a) for the words from “a claimant’s spouse” to the end substitute “another member of the same polygamous unit”;

in paragraph (4)(b) for the words from “claimant’s former spouse” to the end substitute “person who was formerly a member with the claimant of the same polygamous unit”.

in sub-paragraph (b) for “either or both” substitute “any or all”;

in sub-paragraph (c) for “either or both” substitute “any or all”.

for the definition of “joint claim” substitute the following definition—

• ““joint claim” means a claim under section 3(3)(aa) of the Act, as inserted by regulation 4(b) of the Tax Credits (Polygamous Marriages) Regulations 2003;”;

insert at the appropriate place the following definition—

• ““polygamous unit” has the meaning in the Tax Credits (Polygamous Marriages) Regulations 2003;”.

in paragraph (1) for the words from “one member” to the end substitute “one or more members of a polygamous unit is to be treated as also made by the other member or members of that unit”;

in paragraph (2)—

in paragraph (3) for the words from “only one” to the end substitute “one or more members of a polygamous unit die, the other member or members of the unit may proceed with the claim in the name or names of the person or persons who have died, as well as in their own name or names”;

in paragraph (4) for “both” (in each place it appears) substitute “all of”.

in paragraph (1) for the words from “member of a” to the end substitute “or more members of a polygamous unit die and the other member or members of the unit wish to make a joint claim for a tax credit”;

for paragraph (2) substitute—

“(2)

The survivor or survivors may make and proceed with the claim in the name of the member or members who have died as well as in his or their own names.”;

in paragraph (3)(a)—

omit the definitions of “married couple” and “unmarried couple”;

insert at the appropriate place the following definition—

• ““polygamous unit” has the meaning in the Tax Credits (Polygamous Marriages) Regulations 2003;”.

in the heading, for “couple” substitute “polygamous unit”;

for paragraphs (2) to (6) substitute—

“(2)

There shall be established, for each particular child or qualifying young person for whom any or all of the members of the polygamous unit is or are responsible—

(a)

the member of that unit who is (for the time being) identified by all the members of the unit as the main carer for that child or qualifying young person; or

(b)

in default of such a member, the member of that unit who appears to the Board to be the main carer for that child or qualifying young person.

(3)

The individual element of child tax credit for any child or qualifying young person shall be paid to the main carer of that child or qualifying young person.

(4)

The family element of child tax credit for any polygamous unit shall be divided (pro rata) by the number of children and qualifying young persons for whom any or all of the members of that unit is or are responsible, and the proportion so attributable to each such child or qualifying young person shall be paid to the main carer of that child or qualifying young person.

(5)

Any child care element of working tax credit shall be divided (pro rata) by the number of children referred to in paragraph (2) in respect of whom relevant child care charges are paid, and the proportion so attributable to each such child shall be paid to the main carer of that child.

(6)

In this regulation—

• “child” has the meaning given by the Child Tax Credit Regulations 2002;

• “qualifying young person” has the meaning given by those Regulations; and

• “relevant child care charges” has the meaning given by regulation 14(1) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002.”

in the definition of “partner” for the words from “married” to the end substitute “polygamous unit, any other member of that unit”;

insert at the appropriate place the following definition—

• ““polygamous unit” has the meaning in the Tax Credits (Polygamous Marriages) Regulations 2003;”.

for the definition of “joint claim” substitute the following definition—

• ““joint claim” means a claim under section 3(3)(aa) of the Act, as inserted by regulation 4(b) of the Tax Credits (Polygamous Marriages) Regulations 2003;”;

insert at the appropriate place the following definition—

• ““polygamous unit” has the meaning in the Tax Credits (Polygamous Marriages) Regulations 2003;”.

for the words from “married couple” to “and the other” substitute “polygamous unit is a person subject to immigration control and any other”;

in sub-paragraph (b) for “couple” substitute “unit”.