Regulation 3 Amendment of the Tax Credits (Residence) Regulations 2003

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

“(5)

A person shall be treated as not being in the United Kingdom for the purposes of Part 1 of the Act where he—

(a)

makes a claim for child tax credit (other than being treated as making a claim under regulation 11 or 12 of the Tax Credits (Claims and Notifications) Regulations 2002^f1 or otherwise), on or after 1st May 2004; and

(b)

does not have a right to reside in the United Kingdom.”.