The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 No. 2919

PART 2 AMENDMENTS RELATING TO TAX CREDITS

Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002

3.—(1) The Tax Credits (Definition and Calculation of Income) Regulations 2002(1) shall be amended as follows.

(2) In regulation 2 (interpretation)—

(a) after the definition of “claim” insert—

  ““couple” has the meaning given by section 3(5A) of the Act;”;

(b) in paragraph (2)(c) in the definition of “family” omit the words “married or unmarried”; and

(c) in paragraph (4)(a) and (b) after each reference to “spouse” insert “or civil partner”.

(1)

S.I. 2002/2006, to which there are no relevant amendments.