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The Child Benefit and Child Tax Credit (Miscellaneous Amendments) Regulations 2012

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Amendment of the Child Benefit (General) Regulations 2006

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4.  In regulation 27(3) (circumstances in which person treated as not being in Northern Ireland), for “and does not have a right to reside in the United Kingdom” substitute—

and

(a)does not have a right to reside in the United Kingdom; or

(b)has a right to reside in the United Kingdom by virtue of—

(i)regulation 15A(1) of the Immigration (European Economic Area) Regulations 2006, but only in a case where the right exists under that regulation because the person satisfies the criteria in regulation 15A(4A) of those Regulations; or

(ii)Article 20 of the Treaty on the Functioning of the European Union (in a case where the right to reside arises because a British citizen would otherwise be deprived of the genuine enjoyment of the substance of their rights as a European Union citizen)..

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