SCHEDULES

SCHEDULE 24Social security, child support and tax credits

Part 14Amendments of the Tax Credits Act 2002 (c. 21)

147

1

Renumber section 48 (interpretation) as subsection (1) of that section.

2

In subsection (1), after the definition of “child” insert—

“couple” has the meaning given by section 3(5A),

and omit the definitions of “married couple” and “unmarried couple”.

3

After subsection (1) insert—

2

For the purposes of this Part, two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex.