PART 3 U.K.Access to benefits and services

Amendment of the Tax Credits (Residence) Regulations 2003 U.K.

14.—(1) The Tax Credits (Residence) Regulations 2003 M1 are amended as follows.

(2) In regulation 3 (circumstances in which a person is treated as not being in the United Kingdom) M2 —

(a) in paragraph (5)—

(i) after “person” insert “ (P) ”;

(ii) omit “he”;

(b) in paragraph (5)(a)—

(i) at the beginning insert “ P ”;

(ii) for “; and” substitute “ and one of sub-paragraphs (b), (c) or (d) applies; ”;

(c) for paragraph (5)(b) substitute—

“(b) P does not have a right to reside in the United Kingdom;

(c) P has a right to reside under paragraph (1) of regulation 16 of the Immigration (European Economic Area) Regulations 2016, but only in a case where the right exists under that regulation because P satisfies the criteria in paragraph (5) of that regulation; or

(d) P would fall within sub-paragraph (b) or (c) but for the fact that P has limited leave to enter, or remain in, the United Kingdom under the Immigration Act 1971 by virtue of—

(i) Appendix EU to the immigration rules; or

(ii) having arrived in the United Kingdom with an entry clearance that was granted under Appendix EU (Family Permit) to the immigration rules made under section 3(2) of that Act.”;

(d) in paragraph (5A), for “(5)(b)(ii)” substitute “ (5)(c) ”;

(e) in paragraph (5B), for “(5)(b)(iii)” substitute “ (5)(d)(i) ”.

Commencement Information

I1 Reg. 14 in force at 31.12.2020 immediately after IP completion day, see reg. 1(2)(a)(3)(d)

Marginal Citations

M1 S.I. 2003/654. Relevant amendments are made by S.I. 2004/1243, 2012/2612, 2014/1511, 2019/364, 2019/867, 2020/672 and prospectively by S.I. 2020/1309.

M2 Regulation is prospectively amended by S.I. 2020/1309.