# The Immigration (Citizens' Rights etc.) (EU Exit) Regulations 2020, Regulation 14: 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) —
(a) in paragraph (5)—
(i) after “person” insert “ (P) ”;
(ii) omit “he”;
(b) in paragraph (5)(a)—
(i) at the beginning insert “ P ”;
(ii) for “; and” substitute “ and one of sub-paragraphs (b), (c) or (d) applies; ”;
(c) for paragraph (5)(b) substitute—
“(b) P does not have a right to reside in the United Kingdom;
(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
(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—
(i) Appendix EU to the immigration rules; or
(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.”;
(d) in paragraph (5A), for “(5)(b)(ii)” substitute “ (5)(c) ”;
(e) in paragraph (5B), for “(5)(b)(iii)” substitute “ (5)(d)(i) ”.

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Source: https://www.legislation.gov.uk/uksi/2020/1372/regulation/14 (the official version)
Page: https://openlegislation.uk/immigration-citizens-rights-etc-eu-exit-regulations-2020/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.