Regulation 32 Amendments to the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

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”.