Search Legislation

The Tax Credits (Polygamous Marriages) Regulations 2003

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
 Help about opening options

Opening Options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Amendments to the Tax Credits (Payment by the Board) Regulations 2002

50.  In regulation 3—

(a)in the heading, for “couple” substitute “polygamous unit”;

(b)for paragraphs (2) to (6) substitute—

(2) There shall be established, for each particular child or qualifying young person for whom any or all of the members of the polygamous unit is or are responsible—

(a)the member of that unit who is (for the time being) identified by all the members of the unit as the main carer for that child or qualifying young person; or

(b)in default of such a member, the member of that unit who appears to the Board to be the main carer for that child or qualifying young person.

(3) The individual element of child tax credit for any child or qualifying young person shall be paid to the main carer of that child or qualifying young person.

(4) The family element of child tax credit for any polygamous unit shall be divided (pro rata) by the number of children and qualifying young persons for whom any or all of the members of that unit is or are responsible, and the proportion so attributable to each such child or qualifying young person shall be paid to the main carer of that child or qualifying young person.

(5) Any child care element of working tax credit shall be divided (pro rata) by the number of children referred to in paragraph (2) in respect of whom relevant child care charges are paid, and the proportion so attributable to each such child shall be paid to the main carer of that child.

(6) In this regulation—

“child” has the meaning given by the Child Tax Credit Regulations 2002;

“qualifying young person” has the meaning given by those Regulations; and

“relevant child care charges” has the meaning given by regulation 14(1) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources