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;