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Statutory Instruments

2004 No. 1243

TAX CREDITS

The Tax Credits (Residence) (Amendment) Regulations 2004

Made

30th April 2004

Laid before Parliament

30th April 2004

Coming into force

1st May 2004

The Treasury, in exercise of the powers conferred upon them by sections 3(7), 65(1), (3), (7) and (9) and 67 of the Tax Credits Act 2002( 1 ), hereby make the following Regulations:

Citation, commencement and effect

1. —(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.

Amendment of the Tax Credits (Residence) Regulations 2003

2.The Tax Credits (Residence) Regulations 2003( 2 ) are amended as follows.

3. 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 ( 3 ) or otherwise), on or after 1st May 2004; and

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

Joan Ryan

Nick Ainger

Two of the Lords Commissioners of Her Majesty’s Treasury

30th April 2004

( 1 )

2002 c. 21 ; section 67 is cited because of the meaning it ascribes to the word “prescribed”.

( 2 )

S.I. 2003/654 .

( 3 )

S.I. 2002/2014 : relevantly amended by S.I. 2003/723 and 2004/762 .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Tax Credits (Residence) (Amendment) Regulations 2004 (2004/1243)

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