{
  "url": "https://openlegislation.uk/tax-credits-polygamous-marriages-regulations-2003/regulation-44",
  "json_url": "https://openlegislation.uk/tax-credits-polygamous-marriages-regulations-2003/regulation-44.json",
  "legislation": "uksi/2003/742",
  "legislation_title": "The Tax Credits (Polygamous Marriages) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/tax-credits-polygamous-marriages-regulations-2003",
  "path": "regulation/44",
  "kind": "regulation",
  "number": "44",
  "heading": "Amendments to the Tax Credits (Claims and Notifications) Regulations 2002",
  "text": "In regulation 16—\n(a) in paragraph (1) for the words from “member of a” to the end substitute “or more members of a polygamous unit die and the other member or members of the unit wish to make a joint claim for a tax credit”;\n(b) for paragraph (2) substitute—\n“(2) The survivor or survivors may make and proceed with the claim in the name of the member or members who have died as well as in his or their own names.”;\n(c) in paragraph (3)(a)—\n(i) for “married couple or unmarried couple” substitute “polygamous unit”;\n(ii) add at the end “(or the earliest such date if more than one)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/742/regulation/44",
    "retrieved_at": "2026-10-29T06:28:25.947562+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}