Amendments to the Tax Credits (Claims and Notifications) Regulations 200242

In regulation 13—

a

in paragraph (1) for the words from “one member” to the end substitute “one or more members of a polygamous unit is to be treated as also made by the other member or members of that unit”;

b

in paragraph (2)—

i

for “member of a married couple or an unmarried couple” substitute “or more members of a polygamous unit”;

ii

for “both members of the couple” substitute “all the members of the unit”.