On 7 June 2022 the Scottish Government responded:
Section 3(5A) of the Tax Credits Act 2002 has been amended by paragraph 23(2) of schedule 3 of the Civil Partnership (Opposite-sex Couples) Regulations 2019 (“the 2019 Regulations”) so that “couple” means-
(a) two people who are married to, or civil partners of, each other and are neither—
(i) separated under a court order, nor
(ii) separated in circumstances in which the separation is likely to be permanent, or
(b) two people who are not married to, or civil partners of, each other but are living...