(1)Regulations may make provision in relation to persons subject to immigration control or in relation to prescribed descriptions of such persons—
(a)for excluding entitlement to, or to a prescribed element of, child tax credit or working tax credit (or both), or
(b)for this Part to apply subject to other prescribed modifications.
(2)“Person subject to immigration control” has the same meaning as in section 115 of the Immigration and Asylum Act 1999 (c. 33).