Regulation 36 Amendments to the Tax Credits (Definition and Calculation of Income) Regulations 2002

In regulation 2 (interpretation)—

(a)

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

(b)

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;”;

(c)

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

(d)

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”.