Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Child Benefit Technical Manual

From
HM Revenue & Customs
Updated
, see all updates

General and supplementary provisions: Polygamous marriages

SSCB Act 1992 Part 9 and SSCB (NI) Act 1992 Part 9

Child Benefit (General) Regulations 2006 regulation 35

A polygamous marriage is treated as having the same consequences as a monogamous marriage only for any day throughout which the polygamous marriage is in fact monogamous.

Meaning of polygamous marriage

Polygamy is where one member of the household is married to more than one person.

Monogamy is where one member of the household is married to one person.

A monogamous marriage is a marriage celebrated under a law, which does not recognise polygamy;

A polygamous marriage is a marriage celebrated under a law which, applies to a particular ceremony and to the people involved that permits polygamy. A polygamous marriage is referred to as being in fact monogamous when neither party to it has any spouse additional to the other; and

The day on which a polygamous marriage is contracted, or on which it terminates for any reason, shall be treated as a day throughout which that marriage was in fact monogamous if at all times on the day after it was contracted, or before it was terminated, it was infact monogamous.