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.