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The Tax Credits (Residence) Regulations 2003

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Circumstances in which a person is treated as not being in the United Kingdom

3.—(1) A person shall be treated as not being in the United Kingdom for the purposes of Part 1 of the Act if he is not ordinarily resident in the United Kingdom.

(2) Paragraph (1) does not apply to a Crown servant posted overseas or his partner.

(3) A person who is in the United Kingdom as a result of his deportation, expulsion or other removal by compulsion of law from another country to the United Kingdom shall be treated as being ordinarily resident in the United Kingdom.

(4) For the purposes of working tax credit, a person shall be treated as being ordinarily resident if he is exercising in the United Kingdom his rights as a worker pursuant to Council Regulation (EEC) No.1612/68(1) or Commission Regulation (EEC) No.1251/70(2) or he is a person with a right to reside in the United Kingdom pursuant to Council Directive No. 68/360/EEC(3) or No. 73/148/EEC(4).

(1)

OJ No. L257, 19.10.1968, p. 2.

(2)

OJ No. L142, 30.6.1970, p. 24.

(3)

OJ No. L257, 19.10.1968, p. 13.

(4)

OJ No. L172, 28.06.1973, p. 14.

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