TFC07700 | Entitlement: polygamous marriages
From HM Revenue & Customs · Tax-Free Childcare Technical Manual
Childcare Payments (Eligibility) Regulations 2015, regulation 3(2)
Where two people are parties to a polygamous marriage, they are not regarded as partners for the purposes of TFC if:
Childcare Payments (Eligibility) Regulations 2015, regulation 3(2)(a)
One of them is party to an earlier marriage that still subsists, and;
Childcare Payments (Eligibility) Regulations 2015, regulation 3(2)(b)
The other party to that earlier marriage is living in the same household.
Childcare Payments (Eligibility) Regulations 2015, regulation 3(4)
A polygamous marriage means a marriage during which a party to it is married to more than one person and which took place under the laws of a country which permits polygamy.