The Tax Credits (Polygamous Marriages) Regulations 2003

Amendments to the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

32.  In regulation 13—

(a)omit paragraph (1)(a);

(b)in paragraph (1)(b) for “married or unmarried couple where both” substitute “polygamous unit where at least two of them”;

(c)in paragraph (1)(c) for the words preceding paragraph (i) substitute “is a member or are members of a polygamous unit where at least one member is engaged in qualifying remunerative work and at least one other”.

(d)in paragraph (4) for “the other member of a couple” substitute “another member of the polygamous unit”;

(e)in paragraph (5) for “the other member or his partner” substitute “him or another member of the polygamous unit”.