Tax Credits (Residence) Regulations 2003
| Year | 2003 |
2003 No. 654
TAX CREDITS
The Tax Credits (Residence) Regulations 2003
Made 11th March 2003
Laid before Parliament 11th March 2003
Coming into force 6th April 2003
The Treasury, in exercise of the powers conferred upon them by sections 3(7) and 65(1), (7) and (9) of the Tax Credits Act 20021, hereby make the following Regulations:
Citation and commencement
1. These Regulations may be cited as the Tax Credits (Residence) Regulations 2003 and shall come into force on 6th April 2003.
Interpretation
2.—(1) In these Regulations—
“the Act” means the Tax Credits Act 2002;
“child” has the same meaning as it has in the Child Tax Credit Regulations 20022;
“Crown servant posted overseas” has the meaning given in regulation 5(2);
“partner” means where a person is a member of a married or unmarried couple, the other member of that couple;
“qualifying young person” has the meaning given in regulation 2, read with regulation 5, of the Child Tax Credit Regulations 2002;
“relative” means brother, sister, ancestor or lineal descendant.
(2) In these Regulations a person is responsible for a child or qualifying young person if he is treated as being responsible for that child or qualifying young person in accordance with the rules contained in regulation 3 of the Child Tax Credit Regulations 2002.
Circumstances in which a person is treated as not being in the United Kingdom
3.—(1) A person shall be treated as not being in the United Kingdom for the purposes of Part 1 of the Act if he is not ordinarily resident in the United Kingdom.
(2) Paragraph (1) does not apply to a Crown servant posted overseas or his partner.
(3) A person who is in the United Kingdom as a result of his deportation, expulsion or other removal by compulsion of law from another country to the United Kingdom shall be treated as being ordinarily resident in the United Kingdom.
(4) For the purposes of working tax credit, a person shall be treated as being ordinarily resident if he is exercising in the United Kingdom his rights as a worker pursuant to Council Regulation (EEC) No.1612/683or Commission Regulation (EEC) No.1251/704or he is a person with a right to reside in the United Kingdom pursuant to Council Directive No. 68/360/EEC5or No. 73/148/EEC6.
Persons temporarily absent from the United Kingdom
4.—(1) A person who is ordinarily resident in the United Kingdom and is temporarily absent from the United Kingdom shall be treated as being in the United Kingdom during the first—
(a)
(a) 8 weeks of any period of absence; or
(b)
(b) 12 weeks of any period of absence where that period of absence, or any extension to that period of absence, is in connection with—
(i) the treatment of his illness or physical or mental disability;
(ii) the treatment of his partner’s illness or physical or mental disability;
(iii) the death of a person who, immediately prior to the date of death, was his partner;
(iv) the death, or the treatment of the illness or physical or mental disability, of a child or qualifying young person for whom either he or his partner is, or both of them are, responsible; or
(v) the death, or the treatment of the illness or physical or mental disability, of his or his partner’s relative.
(2) A person is temporarily absent from the United Kingdom if at the beginning of the period of absence his absence is unlikely to exceed 52 weeks.
Crown servants posted overseas
5.—(1) A Crown servant posted overseas shall be treated as being in the United Kingdom.
(2) A Crown servant posted overseas is a person performing overseas the duties of any office or employment under the Crown in right of the United Kingdom —
(a)
(a) who is, or was, immediately prior to his posting or his first of...
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