Amendment of the Tax Credits (Claims and Notifications) Regulations 2002
This section has no associated Explanatory Memorandum
14. Regulation 5 (manner in which claims to be made) is amended as follows.
(1) In paragraph (4) for “paragraph (6)” substitute “paragraphs (6) and (8)”.
(2) At the end add—
“(8) Paragraph (4) does not apply to any person who is subject to immigration control within the meaning set out in section 115(9)(a) of the Immigration and Asylum Act 1999 and to whom a national insurance number has not been allocated.”