84.—(1) The Child Benefit (General) Regulations 2006(1) are amended as follows.
(2) In regulation 1—
(a)in paragraph (3)—
(i)in the definition of “civil partnership”, omit “of the same sex”;
(ii)omit the definition of “cohabiting same-sex couple”;
(iii)in the definition of “couple”, for paragraphs (a) and (b) substitute—
“(a)who are spouses residing together, or civil partners in a civil partnership; or
(b)who are not married to, or civil partners of, each other but are living together as if they were a married couple or civil partners;”.
(b)omit paragraph (4).
(3) In regulation 12(1), for paragraphs (a) and (b) substitute “as if they were a married couple or civil partners,”.
S.I. 2006/223. Relevant amendments were made by S.I. 2014/1231 and 2018/788.