Amendments to the Tax Credits (Claims and Notifications) Regulations 200240
In regulation 2 (interpretation)—
a
for the definition of “joint claim” substitute the following definition—
“joint claim” means a claim under section 3(3)(aa) of the Act, as inserted by regulation 4(b) of the Tax Credits (Polygamous Marriages) Regulations 2003;
b
insert at the appropriate place the following definition—
“polygamous unit” has the meaning in the Tax Credits (Polygamous Marriages) Regulations 2003;