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

(1)

The Tax Credits (Residence) Regulations 2003^f1 are amended as follows.

(2)

In regulation 3(5) (circumstances in which a person is treated as not being in the United Kingdom)^f2—

(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”.

Annotations

Footnotes

f1: S.I. 2003/654; relevant amending instruments are S.I. 2004/1243, S.I. 2012/2612 and S.I. 2019/364.
f2: Regulation 3 was amended by regulation 3 of S.I. 2004/1243, regulation 6 of S.I. 2012/2612 and regulation 7 of S.I. 2019/364.