Regulation 27 Amendments to the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002
In regulation 2(1)—
(a)
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);”;
(b)
insert at the appropriate place the following definition—
““polygamous unit” has the meaning in the Tax Credits (Polygamous Marriages) Regulations 2003;”.