{
  "url": "https://openlegislation.uk/immigration-citizens-rights-etc-eu-exit-regulations-2020/regulation-14",
  "json_url": "https://openlegislation.uk/immigration-citizens-rights-etc-eu-exit-regulations-2020/regulation-14.json",
  "legislation": "uksi/2020/1372",
  "legislation_title": "The Immigration (Citizens' Rights etc.) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/immigration-citizens-rights-etc-eu-exit-regulations-2020",
  "path": "regulation/14",
  "kind": "regulation",
  "number": "14",
  "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) —\n(a) in paragraph (5)—\n(i) after “person” insert “ (P) ”;\n(ii) omit “he”;\n(b) in paragraph (5)(a)—\n(i) at the beginning insert “ P ”;\n(ii) for “; and” substitute “ and one of sub-paragraphs (b), (c) or (d) applies; ”;\n(c) for paragraph (5)(b) substitute—\n“(b) P does not have a right to reside in the United Kingdom;\n(c) P has a right to reside under paragraph (1) of regulation 16 of the Immigration (European Economic Area) Regulations 2016, but only in a case where the right exists under that regulation because P satisfies the criteria in paragraph (5) of that regulation; or\n(d) P would fall within sub-paragraph (b) or (c) but for the fact that P has limited leave to enter, or remain in, the United Kingdom under the Immigration Act 1971 by virtue of—\n(i) Appendix EU to the immigration rules; or\n(ii) having arrived in the United Kingdom with an entry clearance that was granted under Appendix EU (Family Permit) to the immigration rules made under section 3(2) of that Act.”;\n(d) in paragraph (5A), for “(5)(b)(ii)” substitute “ (5)(c) ”;\n(e) in paragraph (5B), for “(5)(b)(iii)” substitute “ (5)(d)(i) ”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 2003/654. Relevant amendments are made by S.I. 2004/1243, 2012/2612, 2014/1511, 2019/364, 2019/867, 2020/672 and prospectively by S.I. 2020/1309."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "Regulation is prospectively amended by S.I. 2020/1309."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 14 in force at 31.12.2020 immediately after IP completion day, see reg. 1(2)(a)(3)(d)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1372/regulation/14",
    "retrieved_at": "2026-10-28T22:22:01.446797+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."
}