The Tax Credits (Residence) (Amendment) Regulations 2004

• Citation: S.I. 2004/1243
• Sections: 3

Section 1 Citation, commencement and effect

(1) These Regulations may be cited as the Tax Credits (Residence) (Amendment) Regulations 2004 and shall come into force on 1st May 2004.

(2) These Regulations shall cease to have effect on 1st May 2006 unless revoked with effect from an earlier date.

Section 2 Amendment of the Tax Credits (Residence) Regulations 2003

The Tax Credits (Residence) Regulations 2003 are amended as follows.

Section 3 Amendment of the Tax Credits (Residence) Regulations 2003

In regulation 3 (circumstances in which a person is treated as not being in the United Kingdom) add at the end—

(5) A person shall be treated as not being in the United Kingdom for the purposes of Part 1 of the Act where he—

(a) makes a claim for child tax credit (other than being treated as making a claim under regulation 11 or 12 of the Tax Credits (Claims and Notifications) Regulations 2002 or otherwise), on or after 1st May 2004; and

(b) does not have a right to reside in the United Kingdom.