The Child Benefit and Child Tax Credit (Miscellaneous Amendments) Regulations 2012
| Jurisdiction | UK Non-devolved |
| Citation | SI 2012/2612 |
| Year | 2012 |
2012 No. 2612
Social Security
Tax Credits
The Child Benefit and Child Tax Credit (Miscellaneous Amendments) Regulations 2012
Made 16th October 2012
Laid before Parliament 17th October 2012
Coming into force 8th November 2012
The Treasury, in exercise of the powers conferred by section 146(3) of the Social Security Contributions and Benefits Act 19921, section 142(3) of the Social Security Contributions and Benefits (Northern Ireland) Act 19922and section 3(7) of the Tax Credits Act 20023and now exercisable by them4, make the following Regulations:
Citation and commencement
1. These Regulations may be cited as the Child Benefit and Child Tax Credit (Miscellaneous Amendments) Regulations 2012 and shall come into force on 8th November 2012.
Amendment of the Child Benefit (General) Regulations 2006
2. The Child Benefit (General) Regulations 20065are amended as follows.
3. In regulation 23(4) (circumstances in which person treated as not being in Great Britain), for “and does not have a right to reside in the United Kingdom” substitute—
“and
(a)
(a) does not have a right to reside in the United Kingdom; or
(b)
(b) has a right to reside in the United Kingdom by virtue of—
(i) regulation 15A(1) of the Immigration (European Economic Area) Regulations 20066, but only in a case where the right exists under that regulation because the person satisfies the criteria in regulation 15A(4A) of those Regulations; or
(ii) Article 20 of the Treaty on the Functioning of the European Union (in a case where the right to reside arises because a British citizen would otherwise be deprived of the genuine enjoyment of the substance of their rights as a European Union citizen).”.
4. In regulation 27(3) (circumstances in which person treated as not being in Northern Ireland), for “and does not have a right to reside in the United Kingdom” substitute—
“and
(a)
(a) does not have a right to reside in the United Kingdom; or
(b)
(b) has a right to reside in the United Kingdom by virtue of—
(i) regulation 15A(1) of the Immigration (European Economic Area) Regulations 2006, but only in a case where the right exists under that regulation because the person satisfies the criteria in regulation 15A(4A) of those Regulations; or
(ii) Article 20 of the Treaty on the Functioning of the European Union (in a case where the right to reside arises because a British citizen would otherwise be deprived of the genuine enjoyment of the substance of their rights as a European Union citizen).”.
Amendment of the Tax Credits (Residence) Regulations 2003
5. The Tax Credits (Residence) Regulations 20037are amended as follows.
6. In regulation 3(5) (circumstances in which a person is treated as not being in the United Kingdom), for paragraph (b) substitute—
“(i) (b)
“(i) (b) does not have a right to reside in the United Kingdom; or
(ii) has a right to reside in the United Kingdom under:
regulation 15A(1) of the Immigration (European Economic Area) Regulations 2006, but only in a case where the right exists under that regulation because the person satisfies the criteria in regulation 15A(4A) of those Regulations; or
Article 20 of the Treaty on the Functioning of the European Union (in a case where the right to reside arises because a...
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