{
  "url": "https://openlegislation.uk/tax-credits-residence-amendment-regulations-2004/regulation-3",
  "json_url": "https://openlegislation.uk/tax-credits-residence-amendment-regulations-2004/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Tax Credits (Residence) Regulations 2003",
  "text": "In regulation 3 (circumstances in which a person is treated as not being in the United Kingdom) add at the end—\n“(5) A person shall be treated as not being in the United Kingdom for the purposes of Part 1 of the Act where he—\n(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 or otherwise), on or after 1st May 2004; and\n(b) does not have a right to reside in the United Kingdom.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2002/2014: relevantly amended by S.I. 2003/723 and 2004/762."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1243/regulation/3",
    "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."
}