(1)Regulations may revoke any provision of regulations which prescribes a higher rate of child benefit in the case of a lone parent, notwithstanding anything in section 145(4) of the Contributions and Benefits Act (which precludes regulations from prescribing a rate lower than the rate it replaces).
(2)In this section “lone parent” means a parent who—
(a)has no spouse [F1or civil partner] or is not living with his spouse [F1or civil partner]; and
(b)is not living with any other person as his spouse [F1or civil partner].
[F2(3)For the purpose of this section, a parent is to be regarded as living with another person as his civil partner if, but only if, he would be regarded as living with the other person as his spouse, were they instead two people of the opposite sex.]
Textual Amendments
F1Words in s. 72(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 138(2); S.I. 2005/3175, art. 2(1), Sch. 1
F2S. 72(3) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 138(3); S.I. 2005/3175, art. 2(1), Sch. 1
Modifications etc. (not altering text)
C1S. 72: transfer of functions (1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by Tax Credits Act 2002 (c. 21), ss. 49(1)(d), 61; S.I. 2003/392, art. 2