Regulation 43 Amendments to the Tax Credits (Claims and Notifications) Regulations 2002

in paragraph (3) for the words from “only one” to the end substitute “one or more members of a polygamous unit die, the other member or members of the unit may proceed with the claim in the name or names of the person or persons who have died, as well as in their own name or names”;

in paragraph (4) for “both” (in each place it appears) substitute “all of”.