PART 2AMENDMENTS RELATING TO TAX CREDITS

Amendment of the Child Tax Credit Regulations 20024

1

The Child Tax Credit Regulations 20028 shall be amended as follows.

2

In regulation 2(1) (interpretation) after the definition of “the Contributions and Benefits Act” insert—

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

3

In regulation 3(1), Rule 2 (competing claims), in paragraph 2.1(a)(ii) and (b) omit the words “married couple or unmarried” in each place they occur.

4

In regulation 7(1)(b) (determination of the maximum rate) omit the words “married couple or unmarried”.