{
  "url": "https://openlegislation.uk/tax-credits-residence-regulations-2003/regulation-5",
  "json_url": "https://openlegislation.uk/tax-credits-residence-regulations-2003/regulation-5.json",
  "legislation": "uksi/2003/654",
  "legislation_title": "The Tax Credits (Residence) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/tax-credits-residence-regulations-2003",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Crown servants posted overseas",
  "text": "(1) A Crown servant posted overseas shall be treated as being in the United Kingdom.\n(2) A Crown servant posted overseas is a person performing overseas the duties of any office or employment under the Crown in right of the United Kingdom —\n(a) who is, or was, immediately prior to his posting or his first of consecutive postings, ordinarily resident in the United Kingdom; or\n(b) who, immediately prior to his posting or his first of consecutive postings, was in the United Kingdom in connection with that posting.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/654/regulation/5",
    "retrieved_at": "2026-10-29T06:29:16.548434+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."
}