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)

is so treated under regulations 9 to 11 (as the case requires) of the Universal Credit Regulations 20139 or the Universal Credit Regulations (Northern Ireland) 201610; or

(ii)

would be so treated if those regulations continued to apply to the individual.