This is the original version (as it was originally made).
23. Where a person who is in Northern Ireland is treated as being in Great Britain in accordance with regulation 22, he is treated as not being in Northern Ireland for the purposes of section 142(1) of the Contributions and Benefits (NI) Act.
Section 142 of the Social Security Contributions and Benefits (Northern Ireland) Act (c.4) is substitued by section 56 of the Tax Credits Act 2002 (c. 21).
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