6.—(1) The Tax Credits (Polygamous Marriages) Regulations 2003(1) are amended as follows.
(2) In regulation 25A (which modifies regulation 9 of the Child Tax Credit Regulations 2002)(2), in paragraph (a), for “paragraphs (1) to (5) for “either or both” (in each place they appear)” substitute “paragraph (1)(a) and (b) for “either or both””.
S.I. 2003/742; the only relevant amending instrument is S.I. 2017/387.
Regulation 25A was inserted by S.I. 2017/387.