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3.—(1) In regulation 9 of the Child Benefit Regulations(1) (persons exempt from tax)—
(a)in paragraph (1), after the words “his spouse” wherever those words occur, there shall be inserted the words “or partner”;
(b)after paragraph (1), there shall be inserted the following paragraph—
“(1A) For the purpose of paragraph (1), “partner” means any person who is living with another person as his spouse.”.
(2) Paragraph (1) shall not apply in the case of any person who was entitled to child benefit on 6th April 1997 and to whom regulation 9(1) of the Child Benefit Regulations applies on the date these Regulations come into force, for so long as his entitlement to child benefit continues.
Regulation 9 is amended by S.I. 1984/337.
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