Part 1

Tax credits

Supplementary

Polygamous marriages
43
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.