# The Child Benefit and Child Tax Credit (Amendment) (EU Exit) Regulations 2019

S.I. 2019/867 · made 11 April 2019

These Regulations amend the Child Benefit (General) Regulations 2006 (S.I. 2006/223) (“the Child Benefit Regulations”) and the Tax Credits (Residence) Regulations 2003 (S.I. 2003/654) (“the Residence Regulations”).

Made under: Social Security Contributions and Benefits Act 1992 (Section 146, Section 175); Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Section 142, Section 171); Tax Credits Act 2002 (Section 3, Section 65)

PDFs: Printed copy https://openlegislation.uk/child-benefit-and-child-tax-credit-amendment-eu-exit-regulations-2019/pdf/uksi_20190867_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/child-benefit-and-child-tax-credit-amendment-eu-exit-regulations-2019/pdf/uksiem_20190867_en.pdf

## Introductory text

Exiting The European Union
Social Security
Tax Credits
Made 11th April 2019
Laid before Parliament 16th April 2019
Coming into force 7th May 2019
The Treasury, in exercise of the powers conferred by sections 146(3) and 175(1) and (3) of the Social Security Contributions and Benefits Act 1992, sections 142(3) and 171(1) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and now exercisable by them, and sections 3(7) and 65(1) and (7) of the Tax Credits Act 2002, make the following Regulations:

## 1 Citation and commencement

These Regulations may be cited as the Child Benefit and Child Tax Credit (Amendment) (EU Exit) Regulations 2019 and come into force on 7th May 2019.

## 2 Amendment of the Child Benefit (General) Regulations 2006

(1) The Child Benefit (General) Regulations 2006 are amended as follows.
(2) In regulation 23(4) (circumstances in which person treated as not being in Great Britain)—
(a) omit “or” at the end of sub-paragraph (a), and
(b) after sub-paragraph (b), but before the full stop, insert—
“; or
(c) would fall within sub-paragraph (a) or (b) but for the fact that that person has limited leave to enter, or remain in, the United Kingdom under the Immigration Act 1971 which has been granted by virtue of Appendix EU to the immigration rules ”.
(3) In regulation 27(3) (circumstances in which person treated as not being in Northern Ireland)—
(a) omit “or” at the end of sub-paragraph (a), and
(b) after sub-paragraph (b), but before the full stop, insert—
“; or
(c) would fall within sub-paragraph (a) or (b) but for the fact that that person has limited leave to enter, or remain in, the United Kingdom under the Immigration Act 1971 which has been granted by virtue of Appendix EU to the immigration rules”.

## 3 Amendment of the Tax Credits (Residence) Regulations 2003

(1) The Tax Credits (Residence) Regulations 2003 are amended as follows.
(2) In regulation 3(5) (circumstances in which a person is treated as not being in the United Kingdom)—
(a) omit “or” at the end of sub-paragraph (b)(i), and
(b) after paragraph (b)(ii), but before the full stop, insert—
“; or
(iii) would fall within paragraph (i) or (ii) but for the fact that that person has limited leave to enter, or remain in, the United Kingdom under the Immigration Act 1971 which has been granted by virtue of Appendix EU to the immigration rules”.

## Signature

Rebecca Harris
Mike Freer
Two of the Lords Commissioners of Her Majesty’s Treasury
11th April 2019

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Child Benefit (General) Regulations 2006 (S.I. 2006/223) (“the Child Benefit Regulations”) and the Tax Credits (Residence) Regulations 2003 (S.I. 2003/654) (“the Residence Regulations”).
Regulation 2 inserts new paragraphs (4)(c) and (3)(c) into regulations 23 and 27 of the Child Benefit Regulations respectively. These provide that a person with limited leave to enter, or remain in, the United Kingdom under the Immigration Act 1971 which has been granted by virtue of Appendix EU is treated as not being in Great Britain or Northern Ireland, respectively, if that person would fall within paragraph (4)(a) or (b) of regulation 23, or paragraph (3)(a) or (b) of regulation 27, without such leave.
Regulation 3 inserts new paragraph (5)(b)(iii) into regulation 3 of the Residence Regulations which makes equivalent provision in relation to those Regulations.
A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

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Source: https://www.legislation.gov.uk/uksi/2019/867 (the official version)
Page: https://openlegislation.uk/child-benefit-and-child-tax-credit-amendment-eu-exit-regulations-2019
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.