{
  "url": "https://openlegislation.uk/tax-credits-residence-amendment-regulations-2004/note",
  "json_url": "https://openlegislation.uk/tax-credits-residence-amendment-regulations-2004/note.json",
  "legislation": "uksi/2004/1243",
  "legislation_title": "The Tax Credits (Residence) (Amendment) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/tax-credits-residence-amendment-regulations-2004",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Tax Credits (Residence) Regulations 2003 (S.I. 2003/654: “the principal Regulations”).\nSection 3(3) of the Tax Credits Act 2002 requires a claim for a tax credit to be made jointly by a married couple or unmarried couple, both of who are aged at least 16 and are in the United Kingdom, or by a single person who is aged at least 16 and is in the United Kingdom. Section 3(7) gives the Treasury power to prescribe circumstances in which a person is treated as being, or not being, in the United Kingdom. The principal Regulations introduce an ordinary residence test.\nRegulation 1 of these Regulations provides for citation, commencement and effect, and regulation 2 provides for the principal Regulations to be amended.\nRegulation 3 adds a new regulation 3(5) to the principal Regulations. The main effect of the amendment is that, where a person claims child tax credit (as opposed to being treated as making a claim) on or after 1st May 2004, he or she must have a legal right to reside in the United Kingdom. The legal right to reside may arise under either domestic or EC law.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1243/note",
    "retrieved_at": "2026-10-29T05:26:37.001810+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."
}