(b) for such substitute such element for each of them that satisfies “two elements” “one those conditions”. [29 In regulation 4(1) in the third variation of the Second Condition— (a) in the introduction, for substitute: other member of the “that person’s partner” “any polygamous and unit”; (b) in paragraph (a)— (i) for (in both places) substitute: and “couple” “polygamous unit”; (ii) for of the “partner” substitute: “member 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 substitute of the polygamous “couple” “members unit”; (b) in sub-paragraph (d) for substitute “couple” “unit”. 31 In regulation 11— (a) in paragraph (1) after insert an additional such element for each member “element” “(and of the polygamous unit exceeding two in number)”; (b) in paragraph (2)(c) for of the substitute “neither claimants” “no claimant”; (c) in paragraph (4) in the words preceding sub-paragraph (a) after insert “adult element” any “for claimant”; (d) in paragraph (4)(a) for substitute of the and “neither claimant” “none claimants”; (e) in paragraph (4)(b) for substitute claimant in “one claimant” “the question”. 32 In regulation 13— (a) omit paragraph (1)(a);
(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);