The Tax Credits (Immigration) Regulations 2003

Transitional relief – claimants moving from income support and income-based jobseeker’s allowance to child tax creditU.K.

5.  In relation to child tax credit, a person is not treated for the purposes of these Regulations as subject to immigration control where—

(a)the award of child tax credit would be made on or after 6th April 2004;

(b)immediately before the award of child tax credit is made, he is, or will on the making of a claim be, entitled to any of the amounts in relation to income support or income-based jobseeker’s allowance which are described in section 1(3)(d) of the Act; and

(c)he is a person who, immediately before the award of child tax credit is made —

(i)was receiving or entitled to income support by virtue of regulation 12(1) of the Social Security (Persons From Abroad) Miscellaneous Amendments Regulations 1996 M1, and his claim for asylum has not been recorded by the Secretary of State as having been decided (other than on appeal) or abandoned; or

(ii)was receiving or entitled to income support or income-based jobseeker’s allowance by virtue of regulation 12(3) of the Social Security (Immigration and Asylum) Consequential Amendments Regulations 2000 M2, and his claim for asylum has not been so recorded as having been decided (other than on appeal) or abandoned.

Marginal Citations