PART 2AMENDMENTS RELATING TO TAX CREDITS
Amendment of the Tax Credits (Immigration) Regulations 20037
1
The Tax Credits (Immigration) Regulations 200311 shall be amended as follows.
2
In regulation 2 (interpretation)—
a
after the definition of “the Child Tax Credit Regulations” 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 3(2) (persons subject to immigration control) omit the words “married couple or unmarried”.