Regulation 1 Citation, commencement and effect

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).