Amendment of the Tax Credits (Immigration) Regulations 20034
1
The Tax Credits (Immigration) Regulations 200319 are amended as follows.
2
In regulation 3(1) (exclusion of person subject to immigration control from entitlement to tax credits) in Case 5 for the text after “he is” until the end of the Case substitute—
a person who is lawfully working in the United Kingdom and—
a
who—
i
made a claim before 1st January 2021; and
ii
is a national of a State with which the European Union had, before 1st January 2021, concluded an agreement under Article 217 of the Treaty on the Functioning of the European Union providing in the field of social security for the equal treatment of workers who are nationals of the signatory State and their families; or
b
who is a national of a State with which the United Kingdom has concluded an agreement which replaces, in whole or in part, an agreement under Article 217 of the Treaty on the Functioning of the European Union which either—
i
makes provision in the field of social security for the equal treatment of workers who are nationals of the State with which the agreement has been concluded and their families, or
ii
makes provision for receipt of family allowances by members of a worker’s family who are legally resident in the United Kingdom.