Regulation 5 Amendment of the Tax Credits (Residence) Regulations 2003

The Tax Credits (Residence) Regulations 2003^f1 are amended as follows.

In regulation 3 (circumstances in which a person is treated as not being in the United Kingdom)^f2, for paragraph (5A) substitute—

“(5A)

Paragraph (5)(b)(ii) does not apply to a person who is lawfully working in the United Kingdom and is a national of a State with which—

(a)

the European Union has concluded an agreement under Article 217 of the Treaty on the Functioning of the European Union (an “EU Agreement”) providing, in the field of social security, for the equal treatment of workers who are nationals of the signatory State and their families; or

(b)

the United Kingdom has concluded an agreement which replaces in whole or in part an EU Agreement in sub-paragraph (a) which has ceased to apply to, and in, the United Kingdom, providing, in the field of social security, for the equal treatment of workers who are nationals of the signatory State and their families.”.