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”.