# The Immigration and Social Security Co-ordination (EU Withdrawal) Act 2020 (Consequential, Saving, Transitional and Transitory Provisions) (EU Exit) Regulations 2020, Regulation 61: Amendment of the Tax Credits (Residence) Regulations 2003

Extent: E+W+S+N.I.

(1) The Tax Credits (Residence) Regulations 2003 are amended as follows.
(2) In regulation 3 (circumstances in which a person is treated as not being in the United Kingdom) in paragraph (7)—
(a) in sub-paragraph (e), for “or (i)” substitute “ , (i) or (o) ”;
(b) for sub-paragraph (i) substitute—
“(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—
(i) were a national of an EEA State; and
(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
(c) after sub-paragraph (n), but before the full stop, insert—
“(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”;
(d) after paragraph (11) insert—
“(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.”.

---
Source: https://www.legislation.gov.uk/uksi/2020/1309/regulation/61 (the official version)
Page: 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
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.