The Tax Credits (Polygamous Marriages) Regulations 2003 No. 742

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

33.  In regulation 14—

(a) in paragraph (1) for “either or both” substitute “any or all”;

(b) in paragraph (1B) for “either or both” substitute “any or all”;

(c) in paragraph (5) for “a partner or by a partner” substitute “another member of the same polygamous unit or”.