# The Tax Credits (Residence) (Amendment) Regulations 2004, 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 or otherwise), on or after 1st May 2004; and
(b) does not have a right to reside in the United Kingdom.”.

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Source: https://www.legislation.gov.uk/uksi/2004/1243/regulation/3 (the official version)
Page: https://openlegislation.uk/tax-credits-residence-amendment-regulations-2004/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.