Amendment of the Tax Credits (Payments by the Commissioners) Regulations 2002
This section has no associated Explanatory Memorandum
6.—(1) The Tax Credits (Payments by the Commissioners) Regulations 2002(1) shall be amended as follows.
(2) In regulation 2 (interpretation)—
(a)after the definition of “the Commissioners” insert—
““couple” has the meaning given by section 3(5A) of the Act;”; and
(b)omit the definitions of “married couple” and “unmarried couple”.
(3) In the provisions listed below for each reference (however expressed) to a married couple or an unmarried couple substitute “couple”.
The provisions are—
(a)in regulation 3, paragraphs (2), (3) and (6);
(b)in regulation 4, paragraphs (2), (3), (4) and (5); and
(c)in regulation 5, paragraphs (1), (2) and (3).