Regulation 2 Interpretation

In these Regulations—

• “the Act” means the Tax Credits Act 2002;

• “polygamous couple” means a man and a woman who are married under a law which permits polygamy where—

  1. (a)

     they are not separated under a court order or in circumstances in which the separation is likely to be permanent, and

  2. (b)

     either of them has an additional spouse;

• “polygamous unit” means—

  1. (a)

     a polygamous couple, and

  2. (b)

     any person who is married to either member of the polygamous couple and who is not separated from that member under a court order or in circumstances in which the separation is likely to be permanent.