Regulation 4 Eligible persons-presence in the United Kingdom
An individual is to be treated as being or not being in the United Kingdom at any time where the individual met —
(a)
the first benefit entitlement condition, and at such time the individual—
(i)
is so treated under regulations 3 to 6 (as the case requires) of the Tax Credits (Residence) Regulations 2003f1; or
(ii)
would be so treated if those regulations continued to apply to the individual; or
(b)
the second benefit entitlement condition, and at such time the individual—
(i)
(ii)
would be so treated if those regulations continued to apply to the individual.
Annotations
Footnotes
- f1
- f2
- f3