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The Tax Credits Notification of Changes of Circumstances (Civil Partnership) (Transitional Provisions) Order 2005
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- 2005 No. 828
- Explanatory Note
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Explanatory Note
(This note is not part of the Order)
This Order is made in consequence to the amendments to be made to the Tax Credits Act 2002 (c. 21) by Part 14 of Schedule 24 to the Civil Partnership Act 2004 (c. 33).
Article 1 provides for citation and commencement.
Article 2 modifies section 6 of the Tax Credits Act 2002 for the year 2005/06 to provide that where two people of the same sex are treated as a couple by virtue of the amendments to be made to the Tax Credits Act 2002 by Part 14 of Schedule 24 to the Civil Partnership Act 2004 a change of circumstances is treated as having occurred for the purposes of section 6. Consequently, if one or both of those people have claimed a tax credit, Regulations made under section 6 may require notification to be given of this change of circumstances.
This Order imposes no new costs on businesses.
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