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The Tax Credits (Residence) (Amendment) Regulations 2004
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- 2004 No. 1243
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations amend the Tax Credits (Residence) Regulations 2003 (S.I. 2003/654: “the principal Regulations”).
Section 3(3) of the Tax Credits Act 2002 requires a claim for a tax credit to be made jointly by a married couple or unmarried couple, both of who are aged at least 16 and are in the United Kingdom, or by a single person who is aged at least 16 and is in the United Kingdom. Section 3(7) gives the Treasury power to prescribe circumstances in which a person is treated as being, or not being, in the United Kingdom. The principal Regulations introduce an ordinary residence test.
Regulation 1 of these Regulations provides for citation, commencement and effect, and regulation 2 provides for the principal Regulations to be amended.
Regulation 3 adds a new regulation 3(5) to the principal Regulations. The main effect of the amendment is that, where a person claims child tax credit (as opposed to being treated as making a claim) on or after 1st May 2004, he or she must have a legal right to reside in the United Kingdom. The legal right to reside may arise under either domestic or EC law.
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