The Civil Partnership (Pensions, Social Security and Child Support) (Consequential, etc. Provisions) Order (Northern Ireland) 2005

Tax Credits (Appeals) Regulations

29.—(1) The Tax Credits (Appeals) Regulations (Northern Ireland) 2002(1) shall be amended in accordance with sub-paragraphs (2) and (3).

(2) In regulation 1(3) (interpretation)—

(a)after the definition of “clerk to the appeal tribunal” there shall be inserted the following definition—

““couple” means—

(a)

a man and woman who are married to each other and are members of the same household;

(b)

a man and woman who are not married to each other but are living together as husband and wife;

(c)

two people of the same sex who are civil partners of each other and are members of the same household; or

(d)

two people of the same sex who are not civil partners of each other but are living together as if they were civil partners,

and for the purposes of paragraph (d), two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex;;”;

(b)for the definition of “partner” there shall be substituted the following definition—

““partner” means the other member of a couple;”.

(3) In regulation 9(2)(b) (composition of appeal tribunals), for “a married or unmarried couple” there shall be substituted “a couple”.