Eligible persons-presence in the United Kingdom

4.  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 2003(1); 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 2013(2) or the Universal Credit Regulations (Northern Ireland) 2016(3); or

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