Regulation 4 Modifications to Part 1 of the Act for members of polygamous units

in subsection (3)(a) after “United Kingdom” insert “(and neither of whom are members of a polygamous unit)”;

after subsection (3)(a) insert—

“(aa)

jointly by the members of a polygamous unit all of whom are aged at least sixteen and are in the United Kingdom, or”;

in subsection (3)(b) after “paragraph (a)” insert “or (aa)”;

after subsection (4)(a) insert—

“(aa)

in the case of a joint claim under subsection (3)(a), if a member of the married or unmarried couple becomes a member of a polygamous unit, and

(ab)

in the case of a joint claim under subsection (3)(aa), if there is any change in the persons who comprise the polygamous unit, and”;

after subsection (6) insert—

“(6A)

In this Part “polygamous unit” has the meaning given by regulation 2 of the Tax Credits (Polygamous Marriages) Regulations 2003.”;

in subsection (8), in the definition of “joint claim”, after “paragraph (a)” insert “or paragraph (aa)”.