Regulation 14 Amendment of the Tax Credits (Residence) Regulations 2003I1

United Kingdom

(1)

The Tax Credits (Residence) Regulations 2003 M1 are amended as follows.

(2)

In regulation 3 (circumstances in which a person is treated as not being in the United Kingdom) M2—

(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) ”.

Annotations

Marginal citations

M1: 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.
M2: Regulation is prospectively amended by S.I. 2020/1309.

Commencement

I1: Reg. 14 in force at 31.12.2020 immediately after IP completion day, see reg. 1(2)(a)(3)(d)