SCHEDULES

SCHEDULE 24 E+WSocial security, child support and tax credits

Part 14 E+WAmendments of the Tax Credits Act 2002 (c. 21)

144 (1) Amend section 3 (claims) as follows. E+W

(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.”