2 Modification of section 6 of the Tax Credits Act 2002
1 For the tax year 2005/06, section 6 of the Tax Credits Act 2002 (notification of changes of circumstances) shall be modified as follows.
2002 c. 21.
2 After subsection (3) insert—

“3A For the purposes of this section, a change of circumstances shall be treated as having occurred where by virtue of the coming into force of Part 14 of Schedule 24 to the Civil Partnership Act 2004 (amendments of the Tax Credits Act 2002) two people of the same sex are treated as a couple.
Part 14 of Schedule 24 comes into force into force in accordance with provision made by order by the Secretary of State under section 263(8)(d) of the Civil Partnership Act 2004.
3B In subsection (3A), “couple” has the meaning given in paragraph 144(3) of Part 14 of Schedule 24 to the Civil Partnership Act 2004.”

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