(2)(b)(ii)" substitute "both paragraph (2)(a) and (b)(ii)"; and
b
after paragraph (b) insert -
c
in paragraph (2A) for "either or both" substitute "any or all".
.
10
After regulation 25 insert -
25A
In regulation 9 -
a
in paragraphs (1) to (5) for "either or both" (in each place they appear) substitute "any or all";
b
in paragraph (6)(b) for "either" substitute "any";
c
in paragraph (7) for "either or both" substitute "any or all".
25B
In regulation 10(c) for "either or both" substitute "any or all".
25C
In regulation 11 for "either or both" (in each place they appear) substitute "any or all";
25D
In regulation 13 -
a
in paragraph (14)(a) for "either" substitute "any";
b
in paragraph (15) for "couple" substitute "polygamous unit".
25E
In regulation 14(3)(a) for "either or both" substitute "any or all".
11
In regulation 50(3) (which modifies regulation 3 of the Tax Credits (Payment by the Commissioners) Regulations 2002 ), after "individual element" insert ", and any disability element,".
David Evennett
Robert Syms
Two of the Lords Commissioners of Her Majesty's Treasury
14th March 2017