{
  "url": "https://openlegislation.uk/immigration-and-social-security-co-ordination-eu-withdrawal-act-2020-consequential-saving-transitional-and-transitory-provisions-eu-exit-regulations-2020/regulation-61",
  "json_url": "https://openlegislation.uk/immigration-and-social-security-co-ordination-eu-withdrawal-act-2020-consequential-saving-transitional-and-transitory-provisions-eu-exit-regulations-2020/regulation-61.json",
  "legislation": "uksi/2020/1309",
  "legislation_title": "The Immigration and Social Security Co-ordination (EU Withdrawal) Act 2020 (Consequential, Saving, Transitional and Transitory Provisions) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/immigration-and-social-security-co-ordination-eu-withdrawal-act-2020-consequential-saving-transitional-and-transitory-provisions-eu-exit-regulations-2020",
  "path": "regulation/61",
  "kind": "regulation",
  "number": "61",
  "heading": "Amendment of the Tax Credits (Residence) Regulations 2003",
  "text": "(1) The Tax Credits (Residence) Regulations 2003 are amended as follows.\n(2) In regulation 3 (circumstances in which a person is treated as not being in the United Kingdom) in paragraph (7)—\n(a) in sub-paragraph (e), for “or (i)” substitute “ , (i) or (o) ”;\n(b) for sub-paragraph (i) substitute—\n“(i) is not a national of an EEA State and would be a worker or self-employed person in the United Kingdom for the purposes of the Immigration (European Economic Area) Regulations 2016 if that person—\n(i) were a national of an EEA State; and\n(ii) a “member of the post-transition period group” within the meaning of paragraph 1 of Schedule 4 to the Immigration and Social Security Co-ordination (EU Withdrawal) Act 2020 (Consequential, Saving, Transitional and Transitory Provisions (EU Exit) Regulations 2020;”; and\n(c) after sub-paragraph (n), but before the full stop, insert—\n“(o) is a national of an EEA State and would satisfy the criteria in sub-paragraph (b) or (c) if they were a “member of the post-transition period group” within the meaning of paragraph 1 of Schedule 4 to the Immigration and Social Security Co-ordination (EU Withdrawal) Act 2020 (Consequential, Saving, Transitional and Transitory Provisions (EU Exit) Regulations 2020”;\n(d) after paragraph (11) insert—\n“(12) In this regulation references to the Immigration (European Economic Area) Regulations 2016 are to be read with Schedule 4 to the Immigration and Social Security Co-ordination (EU Withdrawal) Act 2020(Consequential, Saving, Transitional and Transitory Provisions) Regulations 2020.”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 2003/654, relevant amending instruments are S.I. 2014/1511, 2018/788, 2019/364 and 2020/672."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 61 not in force at made date, see reg. 1"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 61 in force at 31.12.2020, see reg. 1(2) and S.I. 2020/1279, reg. 4(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1309/regulation/61",
    "retrieved_at": "2026-10-28T22:22:36.105036+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}