(b) in paragraph (1)(b) for or unmarried couple where substitute “married both” “polygamous unit where at least two of them”; (c) in paragraph (1)(c) for the words preceding paragraph (i) substitute a member or are “is 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 other member of a substitute member of the “the couple” “another polygamous unit”; (e) in paragraph (5) for other member or his substitute or another member “the partner” “him of the polygamous unit”. 33 In regulation 14— (a) in paragraph (1) for or substitute or “either both” “any all”; (b) in paragraph (1B) for or substitute or “either both” “any all”; (c) in paragraph (5) for or by a substitute member of the same “a partner partner” “another polygamous unit or”. 34 In regulation 20— (a) in paragraph (1) for claimant or to a substitute “single couple” “polygamous unit”; (b) omit paragraph (1)(c)(i); (c) in paragraph (1)(c)(ii) for couple either or substitute members of a “a both” “the polygamous unit, any or all of whom”; (d) in paragraph (1)(c)(iii) for substitute members of a polygamous “a couple” “the unit”; (e) omit paragraph (1)(e); (f) omit paragraph (1)(f)(i); (g) in paragraph (1)(f)(ii) for substitute “couple” “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 for or unmarried substitute “family” “married couple” of the polygamous “members unit”; (b) in paragraph (2) insert at the appropriate places the following definitions— [ISOB
(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