PART 2AMENDMENTS RELATING TO TAX CREDITS
Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 20022
1
The Working Tax Credit (Entitlement and Maximum Rate) Regulations 20023 shall be amended as follows.
2
In regulation 2(1) (interpretation)—
a
for the definition of “couple” substitute—
“couple” has the meaning given by section 3(5A) of the Act4
b
in the definition of “partner”5 omit the words “married or unmarried”.
3
In regulation 13(1) (entitlement to child care element) omit the words “married or unmarried” wherever they appear.
4
In regulation 14(1B)(a)6 (definitions) in the definition of “relative” after “marriage” insert “, civil partnership”.