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”.