Tax Credits (Polygamous Marriages) Regulations 2003
| Jurisdiction | UK Non-devolved |
| Citation | SI 2003/742 |
| Year | 2003 |
2003 No. 742
TAX CREDITS
The Tax Credits (Polygamous Marriages) Regulations 2003
Made 14th March 2003
Laid before Parliament 14th March 2003
Coming into force 6th April 2003
The Treasury, in exercise of the powers conferred upon them by sections 3(7), 7(8) and (9), 8, 10 to 12, 42, 43 and 65(1), (3), (7) and (9) of the Tax Credits Act 20021, and the Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 4(1), 6, 24 and 65(2), (3), (7) and (9) of that Act, and of all other powers enabling them in that behalf, hereby make the following Regulations:
Citation, commencement and effect
1.—(1) These Regulations may be cited as the Tax Credits (Polygamous Marriages) Regulations 2003 and shall come into force on 6th April 2003, immediately after the coming into force of the Child Tax Credit (Amendment) Regulations 20032.
(2) Regulations 22 to 56 only have effect in relation to members of polygamous units (and in the case of regulations 35 to 38, former members of such units).
Interpretation
2. In these Regulations—
“the Act” means the Tax Credits Act 2002;
“polygamous couple” means a man and a woman who are married under a law which permits polygamy where—
(a) they are not separated under a court order or in circumstances in which the separation is likely to be permanent, and
(b) either of them has an additional spouse;
“polygamous unit” means—
(a) a polygamous couple, and
(b) any person who is married to either member of the polygamous couple and who is not separated from that member under a court order or in circumstances in which the separation is likely to be permanent.
Modifications to Part 1 of the Act for members of polygamous units
3. Regulations 4 to 21 prescribe modifications to Part 1 of the Act so far as it applies to members of polygamous units.
4. In section 3—
(a) in subsection (3)(a) after “United Kingdom” insert “(and neither of whom are members of a polygamous unit)”;
(b) after subsection (3)(a) insert—
“(aa)
“(aa) jointly by the members of a polygamous unit all of whom are aged at least sixteen and are in the United Kingdom, or”;
(c) in subsection (3)(b) after “paragraph (a)” insert “or (aa)”;
(d) after subsection (4)(a) insert—
“(aa)
“(aa) in the case of a joint claim under subsection (3)(a), if a member of the married or unmarried couple becomes a member of a polygamous unit, and
(ab)
(ab) in the case of a joint claim under subsection (3)(aa), if there is any change in the persons who comprise the polygamous unit, and”;
(e) after subsection (6) insert—
“6A In this Part “polygamous unit” has the meaning given by regulation 2 of the Tax Credits (Polygamous Marriages) Regulations 2003.”;
(f) in subsection (8), in the definition of “joint claim”, after “paragraph (a)” insert “or paragraph (aa)”.
5. In section 4(1)(g)—
(a) for “member of a married couple or an unmarried couple” substitute “or more members of a polygamous unit”;
(b) for “of the married couple or unmarried couple” substitute “or members”.
In section 7(2) for “either” substitute “any”.
6. In section 7(2) for “either” substitute “any”.
In section 8(1) for “either or both” substitute “any or all”.
7. In section 8(1) for “either or both” substitute “any or all”.
In section 9(2)(b) 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”.
In section 18(10) for “either or both” substitute “any or all”.
15. In section 18(10) for “either or both” substitute “any or all”.
16. In section 19—
(a) in subsection (2)(a) for “either or both” substitute “any or all”;
(b) in subsection (4)(a) for “either” substitute “any” and for “both” substitute “more than one”;
(c) in subsection (9) for “either” substitute “any”.
17. In section 20(4)(b) for “either” (wherever it appears) substitute “any”.
18. In section 24(2)—
(a) for “married couple or an unmarried couple” substitute “polygamous unit”;
(b) for “whichever of them” substitute “one or more of those persons as”.
In section 29(4) for “either or both” substitute “any or all”.
19. In section 29(4) for “either or both” substitute “any or all”.
20. In section 31(2)—
(a) after “another” insert “or others”;
(b) for “unless subsection (3) applies” substitute “or each of them unless subsection (3) applies to the person in question”.
21. In section 37(1) for “either or both” (in each place they appear) substitute “any or all”.
Amendments to the Child Tax Credit Regulations 2002
22. Amend the Child Tax Credit Regulations 20023(for members of polygamous units only) as follows.
23. In regulation 2(1)—
(a) for the definition of “joint claim” substitute the following definition—
““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;”;
(b) insert at the appropriate place the following definition—
““polygamous unit” has the meaning in the Tax Credits (Polygamous Marriages) Regulations 2003;”.
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”.
Amendments to the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002
26. Amend the Working Tax Credit (Entitlement and Maximum Rate) Regulations 20024(for members of polygamous units only) as follows.
27. In regulation 2(1)—
(a) for the definition of “joint claim” substitute the following definition—
““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);”;
(b) insert at the appropriate place the following definition—
““polygamous unit” has the meaning in the Tax Credits (Polygamous Marriages) Regulations 2003;”.
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 paragraph (a)(ii) of the Second Condition, for “his partner” substitute “any other member of the polygamous unit”.
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...
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