Tax Credits Act 2002 section 43

Polygamous marriages

Section 43 provides for regulations to adapt the tax credits rules for people in polygamous marriages.

• Regulations may modify how the tax credits system applies to people in polygamous marriages.
• A polygamous marriage is one entered into under a law that permits polygamy.
• The marriage is treated as polygamous only where either party actually has an additional spouse beyond the other party.
• The specific modifications to the tax credits rules are set out in regulations rather than in the Act itself.