PART 2AMENDMENTS RELATING TO TAX CREDITS
Amendment of the Tax Credits (Claims and Notifications) Regulations 20025
1
The Tax Credits (Claims and Notifications) Regulations 20029 shall be amended as follows.
2
In regulation 2 (interpretation)—
a
after the definition of “the Board” insert—
“couple” has the meaning given by section 3(5A) of the Act;
b
omit the definitions of “married couple” and “unmarried couple”.
3
In regulation 13, (circumstances in which claims to be treated as made) omit the words “married couple or an unmarried” and “married couple or unmarried” in each place they occur.
4
In regulation 16 (persons who die before making joint claims)—
a
in paragraph (1) omit the words “married couple or an unmarried” and “married couple or the unmarried”; and
b
in paragraph (3)(a) omit the words “married couple or unmarried”.
5
In regulation 23(2) (person by whom notification may be, or is to be, given) omit the words “married couple or unmarried”.