SCHEDULE 3Consequential and related amendments

PART 2Secondary legislation

Tax Credits (Appeals) (No 2) Regulations 200263

In regulation 1(3) of the Tax Credits (Appeals) (No 2) Regulations 2002174, for the definition of “couple” substitute—

  • “couple” means—

    1. a

      two people who are married to, or civil partners of, each other and are members of the same household; or

    2. b

      two people who are not married to, or civil partners of, each other but are living together as if they were a married couple or civil partners;