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3.—(1) The Tax Credits (Definition and Calculation of Income) Regulations 2002(1) 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”.
S.I. 2002/2006, to which there are no relevant amendments.
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