Commentary on Sections Schedule 24 – Social security, child support and tax credits Part 11 – Amendments of the Social Security Act 1998 (c. 14)
893.Paragraph 138 amends section 72 of the Social Security Act 1998 to modify the definition of “lone parent”. Section 72 provides for regulations to be made to end the provision whereby a lone parent receives a higher rate of child benefit, these regulations contain transitional and savings provisions whereby certain people continue to receive this higher rate. The effect of this amendment is that any parent who is living with another person as their civil partner, or living with another person as if they were that person’s civil partner, will cease to be treated as a lone parent.