Paragraph 45 Modification to the Tax Credits (Residence) Regulations 2003 Original text. Later amendments are not shown. Paragraph 46 prescribes a modification to the application of the Tax Credits (Residence) Regulations 2003f1 where regulation 17 applies. Annotations Footnotes f1 S.I. 2003/654. ← Paragraph 44 Paragraph 45 Paragraph 46 →