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4.—(1) Amend the Social Security (Credits) Regulations 1975(1) as follows.
(2) In regulation 7A (credits for carer’s allowance)(2), in paragraph (1) for “widow or widower” substitute “widow, widower or surviving civil partner”.
(3) In regulation 7C (credits for working tax credit)(3)—
(a)in paragraphs (2)(a) and (3) for “a married or unmarried couple” substitute “a couple”;
(b)in paragraph (6) for ““married couple” and “unmarried couple” have” substitute ““couple” has”(4).
(4) In regulation 8C (credits on termination of bereavement benefits)(5), in paragraph (2) after “remarriage” insert “, forming a civil partnership,”.
Regulation 7A was inserted by S.I. 1976/409, and paragraph (1) was amended by S.I. 1987/414, S.I. 1988/1545, S.I. 2000/1483, S.I. 2002/490 and S.I. 2002/2497.
Regulation 7C was inserted by S.I. 1995/2558, and amended by S.I. 1996/2367, S.I. 2000/1483 and S.I. 2003/455.
Paragraph 46 of Schedule 24 to the Civil Partnership Act 2004 (c. 33) inserts a definition of “couple” into Part 7 of the Social Security Contributions and Benefits Act 1992 (c. 4) and removes the definitions of “married couple” and “unmarried couple”.
Regulation 8C was inserted by S.I. 2000/1483.
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