Amendments to the Tax Credits (Claims and Notifications) Regulations 2002
40. 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;”.