PART 2AMENDMENTS RELATING TO TAX CREDITS

Amendment of the Tax Credits (Residence) Regulations 20038

1

The Tax Credits (Residence) Regulations 200312 shall be amended as follows.

2

In regulation 2(1) (interpretation)—

a

after the definition of “child” insert—

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

b

in the definition of “partner” omit the words “married or unmarried”.