# The Tax Credits (Polygamous Marriages) Regulations 2003, Regulation 4: Modifications to Part 1 of the Act for members of polygamous units


In section 3—
(a) in subsection (3)(a) after “United Kingdom” insert “(and neither of whom are members of a polygamous unit)”;
(b) 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”;
(c) in subsection (3)(b) after “paragraph (a)” insert “or (aa)”;
(d) 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”;
(e) 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.”;
(f) in subsection (8), in the definition of “joint claim”, after “paragraph (a)” insert “or paragraph (aa)”.

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Source: https://www.legislation.gov.uk/uksi/2003/742/regulation/4 (the official version)
Page: https://openlegislation.uk/tax-credits-polygamous-marriages-regulations-2003/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.