2005 No. 2919

CHILD TRUST FUNDS
CIVIL PARTNERSHIP
SOCIAL SECURITY
TAX CREDITS

The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005

Made

Laid before Parliament

Coming into force

The Treasury, in exercise of the powers conferred upon them by sections 254(3) and 259(1), (4) and (11)1 of the Civil Partnership Act 20042, make the following Order:

PART 1INTRODUCTION

Citation and commencement1

This Order may be cited as the Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 and shall come into force on 5th December 2005.

PART 2AMENDMENTS RELATING TO TAX CREDITS

Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 20022

1

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 20023 shall be amended as follows.

2

In regulation 2(1) (interpretation)—

a

for the definition of “couple” substitute—

  •  “couple” has the meaning given by section 3(5A) of the Act4

b

in the definition of “partner”5 omit the words “married or unmarried”.

3

In regulation 13(1) (entitlement to child care element) omit the words “married or unmarried” wherever they appear.

4

In regulation 14(1B)(a)6 (definitions) in the definition of “relative” after “marriage” insert “, civil partnership”.

Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 20023

1

The Tax Credits (Definition and Calculation of Income) Regulations 20027 shall be amended as follows.

2

In regulation 2 (interpretation)—

a

after the definition of “claim” insert—

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

b

in paragraph (2)(c) in the definition of “family” omit the words “married or unmarried”; and

c

in paragraph (4)(a) and (b) after each reference to “spouse” insert “or civil partner”.

Amendment of the Child Tax Credit Regulations 20024

1

The Child Tax Credit Regulations 20028 shall be amended as follows.

2

In regulation 2(1) (interpretation) after the definition of “the Contributions and Benefits Act” insert—

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

3

In regulation 3(1), Rule 2 (competing claims), in paragraph 2.1(a)(ii) and (b) omit the words “married couple or unmarried” in each place they occur.

4

In regulation 7(1)(b) (determination of the maximum rate) omit the words “married couple or unmarried”.

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”.

Amendment of the Tax Credits (Payments by the Commissioners) Regulations 20026

1

The Tax Credits (Payments by the Commissioners) Regulations 200210 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;

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).

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”.

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”.

Amendment of the Tax Credits (Provision of Information) (Functions Relating to Health) Regulations 20039

1

The Tax Credits (Provision of Information) (Functions Relating to Health) Regulations 200313 shall be amended as follows.

2

In regulation 2 (interpretation)—

a

after the definition of “child tax credit” insert—

  •  “couple” has the meaning given by section 3(5A) of the Tax Credits Act 2002;

b

in paragraph (a) of the definition of “family” omit “married or unmarried”.

PART 3AMENDMENTS RELATING TO CHILD BENEFIT AND GUARDIAN'S ALLOWANCE

Amendment of the Child Benefit (General) Regulations 200310

1

The Child Benefit (General) Regulations 200314 shall be amended as follows.

2

In regulation 1(2) (interpretation)—

a

after the definition of “the Children Order” insert—

  •  “civil partnership” means two people of the same sex who are civil partners of each other and are neither—

    1. a

      separated under a court order, nor

    2. b

      separated in circumstances in which the separation is likely to be permanent;

  • “cohabiting same-sex couple” means two people of the same sex who are not civil partners of each other but are living together as if they were civil partners;

b

for the definition of “partner” substitute—

  •  “partner” means, except in regulation 12, where a person is a member of—

    1. a

      a married couple,

    2. b

      an unmarried couple,

    3. c

      a cohabiting same-sex couple, or

    4. d

      a civil partnership,

    the other member of that couple or partnership as the case may be.

3

In regulation 4(4) (prescribed circumstances relating to contributions and expenditure in respect of a child) after “spouses” insert “or civil partners”.

4

In regulation 12(1) (child living with another person as his spouse)—

a

after “spouse” insert “or civil partner”; and

b

in the heading to regulation 12 add “or civil partner”.

5

For regulation 13 (married child) substitute—

Child in a relevant relationship13

1

A person is not disentitled to child benefit in respect of a child in a relevant relationship by virtue of paragraph 3 of Schedule 9 to the Contributions and Benefits Act or paragraph 3 of Schedule 9 to the Contributions and Benefits (NI) Act (unless regulations otherwise provide no person to be entitled to child benefit in respect of a child in a relevant relationship) if—

a

that person is not the spouse or civil partner of that child; and

b

that child is not residing with his spouse or civil partner, or if he is, the spouse or civil partner is receiving full-time education.

2

In this regulation, “relevant relationship” means a marriage or civil partnership.

6

In regulation 34 (persons treated as residing together)—

a

in paragraph (a) omit “but not husband and wife”; and

b

in paragraph (b) after “spouses” insert “or two persons who are parents of a child”.

Amendment of the Guardian’s Allowance (General) Regulations 200311

1

The Guardian’s Allowance (General) Regulations 200315 shall be amended as follows.

2

For regulation 6(1)(a) (marriage of a child’s parents has been terminated by divorce) substitute—

a

the marriage or the civil partnership of a child’s parents has been terminated by divorce or dissolved;

Amendment of the Child Benefit and Guardian’s Allowance (Administration) Regulations 200312

1

The Child Benefit and Guardian’s Allowance (Administration) Regulations 200316 shall be amended as follows.

2

In regulation 2 (interpretation)—

a

after the definition of “the Board” insert—

  •  “civil partnership” means two people of the same sex who are civil partners of each other and are neither—

    1. a

      separated under a court order, nor

    2. b

      separated in circumstances in which the separation is likely to be permanent;

  • “cohabiting same-sex couple” means two people of the same sex who are not civil partners of each other but are living together as if they were civil partners;

b

in the definition of “partner” substitute—

  •  “partner” means a member of a married couple, an unmarried couple, or a cohabiting same-sex couple or a civil partnership

Amendment of the Child Benefit and Social Security (Fixing and Adjustment of Rates) Regulations 197613

1

The Child Benefit and Social Security (Fixing and Adjustment of Rates) Regulations 197617 shall be amended as follows.

2

In regulation 2(2ZA)18 (weekly rates of child benefit)—

a

in paragraph (a) after “spouse” insert “or civil partner” in each place it occurs; and

b

in paragraph (c) after “spouse” insert “, civil partner”.

Amendment of the Child Benefit and Social Security (Fixing and Adjustment of Rates) (Northern Ireland) Regulations 197614

1

The Child Benefit and Social Security (Fixing and Adjustment of Rates) (Northern Ireland) Regulations 197619 shall be amended as follows.

2

In regulation 2(2ZA)20 (weekly rates of child benefit)—

a

in paragraph (a) after “spouse” insert “or civil partner” in each place it occurs; and

b

in paragraph (c) after “spouse” insert “, civil partner”.

PART 4AMENDMENT RELATING TO CHILD TRUST FUNDS

Amendment of the Child Trust Funds Regulations 200415

1

The Child Trust Funds Regulations 200421 shall be amended as follows.

2

In regulation 11 (general investment rules), in paragraph (4)(b)(ii), after “spouse” insert “or civil partner”.

PART 5AMENDMENTS RELATING TO SOCIAL SECURITY

Amendment of the Social Security Benefit (Computation of Earnings) Regulations 199616

1

The Social Security Benefit (Computation of Earnings) Regulations 199622 shall be amended as follows.

2

In regulation 2(1) (interpretation)—

a

in the definition of “close relative”, for “or the spouse of any of the proceeding persons or, if that person is one of an unmarried couple, the other member of that couple;” substitute “or if any of the preceding persons is one member of a couple, the other member of that couple;”;

b

for the definition of “couple” substitute—

  •  “couple” means—

    1. a

      a man and woman who are married to each other and are members of the same household;

    2. b

      a man and woman who are not married to each other but are living together as husband and wife;

    3. c

      two people of the same sex who are civil partners of each other and are members of the same household; or

    4. d

      two people of the same sex who are not civil partners of each other but are living together as if they were civil partners;

    and for the purposes of sub-paragraph (d), two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex;; and

c

in the definition of “partner”, in sub-paragraph (a), omit “married or an unmarried”.

Amendment of the Social Security Benefit (Computation of Earnings) Regulations (Northern Ireland) 199617

1

The Social Security Benefit (Computation of Earnings) Regulations (Northern Ireland) 199623 shall be amended as follows.

2

In regulation 2(1) (interpretation)—

a

in the definition of “close relative”, for “or the spouse of any of the proceeding persons or, if that person is one of an unmarried couple, the other member of that couple;” substitute “or if any of the preceding persons is one member of a couple, the other member of that couple;” and;

b

for the definition of “couple” substitute—

  •  “couple” means—

    1. a

      a man and woman who are married to each other and are members of the same household;

    2. b

      a man and woman who are not married to each other but are living together as husband and wife;

    3. c

      two people of the same sex who are civil partners of each other and are members of the same household; or

    4. d

      two people of the same sex who are not civil partners of each other but are living together as if they were civil partners;

    and for the purposes of sub-paragraph (d), two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex;.

Dave WattsGillian MerronTwo of the Lords Commissioners of Her Majesty’s Treasury

(This note is not part of the Order)

The Civil Partnership Act 2004 (c. 33) introduced the concept of “civil partnership” for couples of the same sex. As a result of that Act this Order makes consequential amendments to the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (S.I.2002/2005), the Tax Credits (Definition and Calculation of Income) Regulations 2002 (S.I.2002/2006), the Child Tax Credit Regulations 2002 (S.I.2002/2007), the Tax Credits (Claims and Notifications) Regulations 2002 (S.I.2002/2014), the Tax Credits (Payments by the Commissioners) Regulations 2002 (S.I.2002/2173), the Tax Credits (Immigration) Regulations 2003 (S.I.2003/653), the Tax Credits (Residence) Regulations 2003 (S.I.2003/654), the Tax Credits (Provision of Information) (Functions Relating to Health) Regulations 2003 (S.I.2003/731), the Child Benefit (General) Regulations 2003 (S.I.2003/493), the Guardian’s Allowance (General) Regulations 2003 (S.I.2003/495), the Child Benefit and Guardian’s Allowance (Administration) Regulations 2003 (S.I.2003/492), the Child Benefit and Social Security (Fixing and Adjustment of Rates) Regulations 1976 (S.I.1976/1267), the Child Benefit and Social Security (Fixing and Adjustment of Rates) (Northern Ireland) Regulations 1976 (S.R. 1976 No. 223), the Child Trust Funds Regulations 2004 (S.I.2004/1450), the Social Security Benefit (Computation of Earnings) Regulations 1996 (S.I.1996/2745) and the Social Security Benefit (Computation of Earnings) Regulations (Northern Ireland) 1996 (S.R. 1996 No. 520).

The amendments relate to terminology and in particular introduce new definitions of “partner” and “couple”.

Part 1 provides for citation and commencement.

Part 2 contains the amendments to tax credits.

Part 3 contains the amendments to child benefit and guardian’s allowance.

Part 4 contains an amendment to child trust funds.

Part 5 contains amendments to provisions of social security law relating to the computation of earnings for those in receipt of certain social security benefits.

This Order has no impact on the costs of business, charities or voluntary bodies. There are set-up costs for the tax credits, child benefit and guardian’s allowance schemes in the region of £100, 000. These costs were outlined in the full Regulatory Impact Assessment for the Civil Partnership Act 2004 (c. 33) which can be viewed at http://www.dti.gov.uk/access/ria/index.htm#equality.