Amendment of the Social Security and Child Support (Decisions and Appeals) Regulations 1999
2. In regulation 1(3) (interpretation)—
(a)for the definition of “official error”M1 there shall be substituted—
““official error” means an error made by—
(a)an officer of the Department for Work and Pensions or the Board acting as such which no person outside the Department or the Inland Revenue caused or to which no person outside the Department or the Inland Revenue materially contributed;
(b)a person employed by a designated authority acting on behalf of the authority, which no person outside that authority caused or to which no person outside that authority materially contributed,
but excludes any error of law which is shown to have been an error by virtue of a subsequent decision of a Commissioner or the court;”;
and
(b)after the definition of “panel member with a disability qualification” there shall be inserted—
““partner” means—
(a)where a person is a member of a married couple or an unmarried couple, the other member of that couple; or
(b)where a person is polygamously married to two or more members of his household, any such member;”.
Marginal Citations
M1The definition of “official error” was substituted by S.I. 2000/897 and 1596 but these amendments did not apply for tax credit purposes.