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
2002 c. 21 ; section 67 is cited because of the meaning it ascribes to the word “prescribed”.
S.I. 2003/654 .