The Tax Credits (Residence) (Amendment) Regulations 2004

JurisdictionUK Non-devolved
CitationSI 2004/1243
Year2004

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 20021, hereby make the following Regulations:

Citation, commencement and effect
S-1 Citation, commencement and effect

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

Amendment of the Tax Credits (Residence) Regulations 2003

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

2. The Tax Credits (Residence) Regulations 20032are amended as follows.

S-3 In regulation 3 (circumstances in which a person is treated as...

3. In regulation 3 (circumstances in which a person is treated as not being in the United Kingdom) add at the end—

S-5

“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 20023or 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

(This note is not part of the Regulations)

These Regulations amend the Tax Credits (Residence) Regulations 2003 (S.I. 2003/654: “the principal Regulations”).

Section 3(3) of the Tax Credits Act 2002 requires a claim for a tax credit to be made jointly by a married couple or unmarried couple, both of who are aged at least 16 and are in the United Kingdom, or by a single person who is aged at least 16 and is in the United Kingdom. Section 3(7) gives the Treasury power to prescribe circumstances in which a person is treated as being, or not being, in the United Kingdom. The principal Regulations introduce an ordinary residence test.

Regulation 1 of these Regulations provides for citation, commencement and effect, and regulation 2 provides for the principal Regulations to be amended.

Regulation 3 adds a new...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT