(1)This section applies to any case where—
(a)throughout a particular day a person (the person in question) is a husband or wife by virtue of a marriage entered into under a law which permits polygamy; and
(b)either party to the marriage has for the time being any spouse additional to the other party.
(2)For the purposes of section 132 above neither party to the marriage shall be taken to be a member of a couple on the day.
(3)Regulations under this section may make such provision as the Secretary of State sees fit as to—
(a)the entitlement of the person in question to a community charge benefit in respect of the day, and
(b)the amount to which he is entitled.
(4)Without prejudice to the generality of subsection (3) above the regulations may include provision equivalent to that included under section 132 above subject to any modifications the Secretary of State sees fit.