Amendments to the Tax Credits (Residence) Regulations 2003

52.  In regulation 2 (Interpretation)—

(a) in the definition of “partner” for the words from “married” to the end substitute “polygamous unit, any other member of that unit”;

(b) insert at the appropriate place the following definition—

““polygamous unit” has the meaning in the Tax Credits (Polygamous Marriages) Regulations 2003;”.