Eligible persons-presence in the United Kingdom4
An individual is to be treated as being or not being in the United Kingdom at any time where the individual met —
a
the first benefit entitlement condition, and at such time the individual—
i
is so treated under regulations 3 to 6 (as the case requires) of the Tax Credits (Residence) Regulations 20038; or
ii
would be so treated if those regulations continued to apply to the individual; or
b
the second benefit entitlement condition, and at such time the individual—
i
ii
would be so treated if those regulations continued to apply to the individual.