Tax Credits (Immigration) Regulations 2003
| Year | 2003 |
2003No. 653
TAX CREDITS
The Tax Credits (Immigration) Regulations 2003
11thMarch2003
11thMarch2003
6thApril2003
The Treasury, in exercise of the powers conferred upon them by sections 42 and 65(1), (3), (7) and (9) of the Tax Credits Act 2002( 1), hereby make the following Regulations:
Citation and commencement
1. These Regulations may be cited as the Tax Credits (Immigration) Regulations 2003 and shall come into force on 6th April 2003.
Interpretation
2. In these Regulations-
"the Act" means the Tax Credits Act 2002;
"the Child Tax Credit Regulations" means the Child Tax Credit Regulations 2002( 2);
"immigration rules" has the meaning given by section 33 of the Immigration Act 1971( 3);
"joint claim" has the meaning given by section 3(8) of the Act;
"limited leave" has the meaning given by section 33 of the Immigration Act 1971;
"married couple" and "unmarried couple" have the meanings given by section 3(5) and (6) of the Act respectively;
"person subject to immigration control" has the meaning in section 115(9) of the Immigration and Asylum Act 1999( 4);
"refugee" means a person who has been recorded by the Secretary of State as a refugee within the definition in Article 1 of the Convention relating to the Status of Refugees done at Geneva on 28th July 1951 as extended by Article 1(2) of the Protocol relating to the Status of Refugees done at New York on 31st January 1967( 5);
"tax credit" refers to either child tax credit or working tax credit and references to tax credits are to both of them;
"the Working Tax Credit Regulations" means the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002( 6).
Exclusion of persons subject to immigration control from entitlement to tax credits
3. - (1) No person is entitled to child tax credit or working tax credit while he is a person subject to immigration control, except in the following Cases, and subject to paragraphs (2) to (9).
Case 1
He is a person who-
(a) has been given leave to enter, or remain in, the United Kingdom by the Secretary of State upon the undertaking of another person or persons, pursuant to the immigration rules, to be responsible for his maintenance and accommodation, and(b) has been resident in the United Kingdom for a period of at least 5 years commencing on or after the date of his entry into the United Kingdom, or the date on which the undertaking was given in respect of him, whichever is the later.Case 2
He is a person who -
(a) falls within the terms of paragraph (a) of Case 1, and(b) has been resident in the United Kingdom for less than the 5 years mentioned in paragraph (b) of Case 1,but the person giving the undertaking has died or, where the undertaking was given by more than one person, they have all died.
Case 3
He is a person who satisfies the following conditions -
(a) he has limited leave to enter or remain in the United Kingdom;(b) that leave was subject to a condition that he does not have recourse to public funds, during that period of limited leave;(c) he has, during so much as has elapsed of that period of limited leave (including that period as extended), supported himself without recourse to public funds, other than any such recourse by reason of the previous satisfaction of these conditions;(d) he is temporarily without funds during that period of leave because remittances to him from abroad have been disrupted;(e) there is a reasonable expectation that his supply of funds will be resumed; and(f) the period (or aggregate of periods) for which this Case applies does not exceed 42 days during any single period of limited leave (including any extension to that period).Case 4
Where the claim is for working tax credit, he is -
(a) a national of a state which has ratified the European Convention on Social and Medical Assistance (done in Paris on 11th December 1953)( 7) or of a state which has ratified...To continue reading
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