SCHEDULES

SCHEDULE 24Social security, child support and tax credits

Part 14Amendments of the Tax Credits Act 2002 (c. 21)

144

1

Amend section 3 (claims) as follows.

2

In subsection (3)(a), for “married couple or unmarried couple” substitute “ couple ”.

3

For subsections (5) and (6) substitute—

5A

In this Part “couple” means—

a

a man and woman who are married to each other and are neither—

i

separated under a court order, nor

ii

separated in circumstances in which the separation is likely to be permanent,

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 neither—

i

separated under a court order, nor

ii

separated in circumstances in which the separation is likely to be permanent, 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.