Amendments to the Tax Credits (Claims and Notifications) Regulations 2002
42. 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”.