Amendment of the Tax Credits (Polygamous Marriages) Regulations 2003

9.—(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)—

(a) for paragraph (a) substitute—

“(a) in paragraphs (1), (3) and (5) for “either or both” (in each place they appear) substitute “any or all”;”, and

(b) omit paragraph (b).

(1)

S.I. 2003/742; relevant amending instruments are S.I. 2017/387 and S.I. 2018/1130.

(2)

Regulation 25A was inserted by regulation 10 of S.I. 2017/387 and was amended by regulation 6(2) of S.I. 2018/1130.