In section 7(2) for “either” substitute “any”. 7 In section 8(1) for “either or both” substitute “any or all”. 8 In section 9(2)(b) for “either or both” substitute “any or all”. 9 In section 10— (a) in subsection (1) for “either or both” substitute “any or all”. (b) in subsection (3) for “either” wherever it appears substitute “any”. 10 In section 11— (a) in subsection (3) for “either or both” substitute “any or all”; (b) in subsection (6)(a) for “either of the persons or the two” substitute “any of the persons or all”; (c) in subsection (6)(b) for “married couple or unmarried couple” substitute “polygamous unit”; (d) omit subsection (6)(c); (e) in both subsection (6)(d) and (e) for “either or both” substitute “any or all”. 11 In both section 12(3) and (4)(a) for “either or both” substitute “any or all”. 12 In section 14(2)(a) for “either or both” substitute “any or all”. 13 In section 16(3)(a) for “either or both” substitute “any or all”. 14 In section 17(10)(b)— (a) for “member of a married couple or an unmarried couple” substitute “or more members of a polygamous unit”; (b) for “ married couple or unmarried couple” substitute “or members”. 15 In section 18(10) for “either or both” substitute “any or all”.
[ISOB “ “polygamous unit” has the meaning in the Tax Credits (Polygamous Marriages) Regulations 2003;”. [ISOE 24 In regulation 3(1), in Rule 2.1., for “married couple or unmarried couple” in each place it appears substitute “polygamous unit”. 25 In regulation 7— (a) in paragraph (1)(b) for “married couple or unmarried couple” substitute “polygamous unit”; (b) in paragraph (2)(b)(ii) for “either or both” substitute “any or all”. 26 Amendments to the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 Amend the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (for members of polygamous units only) as follows. 27 In regulation 2(1)— (a) for the definition of “joint claim” substitute the following definition— [ISOB “ “joint claim” means a claim under section 3(3)(aa) of the Act (as inserted by regulation 4(b) of the Tax Credits (Polygamous Marriages) Regulations 2003);”; [ISOE (b) insert at the appropriate place the following definition— [ISOB “ “polygamous unit” has the meaning in the Tax Credits (Polygamous Marriages) Regulations 2003;”. [ISOE 28 In regulation 3(3)— (a) for “both members of the couple satisfy” substitute “more than one member of the polygamous unit satisfies”; and
(b) for “two such elements” substitute “one such element for each of them that satisfies those conditions”. [29 In regulation 4(1) in the third variation of the Second Condition— (a) in the introduction, for “that person’s partner” substitute: “any other member of the polygamous unit”; and (b) in paragraph (a)— (i) for “couple” (in both places) substitute: “polygamous unit”; and (ii) for “partner” substitute: “member of the unit”.]1 #CommentB Amendments— #EndnotesB 1 Reg 29 substituted by the Tax Credits (Miscellaneous Amendments) Regulations, SI 2012/848 regs 1(2), 9 with effect from 6 April 2012. #EndnotesE #CommentE 30 In regulation 10(2)— (a) in sub-paragraph (c) for “couple” substitute “members of the polygamous unit”; (b) in sub-paragraph (d) for “couple” substitute “unit”. 31 In regulation 11— (a) in paragraph (1) after “element” insert “(and an additional such element for each member of the polygamous unit exceeding two in number)”; (b) in paragraph (2)(c) for “neither of the claimants” substitute “no claimant”; (c) in paragraph (4) in the words preceding sub-paragraph (a) after “adult element” insert “for any claimant”; (d) in paragraph (4)(a) for “neither claimant” substitute “none of the claimants”; and (e) in paragraph (4)(b) for “one claimant” substitute “the claimant in question”. 32 In regulation 13— (a) omit paragraph (1)(a);
(b) in paragraph (1)(b) for “married or unmarried couple where both” substitute “polygamous unit where at least two of them”; (c) in paragraph (1)(c) for the words preceding paragraph (i) substitute “is a member or are members of a polygamous unit where at least one member is engaged in qualifying remunerative work and at least one other”. (d) in paragraph (4) for “the other member of a couple” substitute “another member of the polygamous unit”; (e) in paragraph (5) for “the other member or his partner” substitute “him or another member of the polygamous unit”. 33 In regulation 14— (a) in paragraph (1) for “either or both” substitute “any or all”; (b) in paragraph (1B) for “either or both” substitute “any or all”; (c) in paragraph (5) for “a partner or by a partner” substitute “another member of the same polygamous unit or”. 34 In regulation 20— (a) in paragraph (1) for “single claimant or to a couple” substitute “polygamous unit”; (b) omit paragraph (1)(c)(i); (c) in paragraph (1)(c)(ii) for “a couple either or both” substitute “the members of a polygamous unit, any or all of whom”; (d) in paragraph (1)(c)(iii) for “a couple” substitute “the members of a polygamous unit”; (e) omit paragraph (1)(e); (f) omit paragraph (1)(f)(i); (g) in paragraph (1)(f)(ii) for “couple” substitute “polygamous unit”. 35 Amendments to the Tax Credits (Definition and Calculation of Income) Regulations 2002 Amend the Tax Credits (Definition and Calculation of Income) Regulations 2002 (for members or former members of polygamous units only) as follows. 36 In regulation 2 (interpretation)— (a) in paragraph (2) in the definition of “family” for “married or unmarried couple” substitute “members of the polygamous unit”; (b) in paragraph (2) insert at the appropriate places the following definitions— [ISOB