Amendment of the Tax Credits (Residence) Regulations 20033

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 20023 or otherwise), on or after 1st May 2004; and

b

does not have a right to reside in the United Kingdom.