The Child Tax Credit (Amendment) Regulations 2017

Amendment of the Tax Credits (Polygamous Marriages) Regulations 2003

This section has no associated Explanatory Memorandum

9.  In regulation 25 (which modifies regulation 7 of the Child Tax Credit Regulations 2002)—

(a)in paragraph (b), for “paragraph (2)(b)(ii)” substitute “both paragraph (2)(a) and (b)(ii)”; and

(b)after paragraph (b) insert—

(c)in paragraph (2A) for “either or both” substitute “any or all”..