F1Part 1Tax credits
Supplementary
43 Polygamous marriages
(1)
Regulations may make provision for this Part to apply in relation to persons who are parties to polygamous marriages subject to prescribed modifications.
(2)
A person is a party to a polygamous marriage if—
(a)
he is a party to a marriage entered into under a law which permits polygamy, and
(b)
either party to the marriage has a spouse additional to the other party.