The Tax Credits (Polygamous Marriages) Regulations 2003

Interpretation

2.  In these Regulations—

“the Act” means the Tax Credits Act 2002;

“polygamous couple” means a man and a woman who are married under a law which permits polygamy where—

(a)

they are not separated under a court order or in circumstances in which the separation is likely to be permanent, and

(b)

either of them has an additional spouse;

“polygamous unit” means—

(a)

a polygamous couple, and

(b)

any person who is married to either member of the polygamous couple and who is not separated from that member under a court order or in circumstances in which the separation is likely to be permanent.