The Child Benefit and Child Tax Credit (Persons of Northern Ireland) (Amendment) Regulations 2020
| Jurisdiction | UK Non-devolved |
| Citation | SI 2020/672 |
| Year | 2020 |
2020 No. 672
Social Security
Tax Credits
The Child Benefit and Child Tax Credit (Persons of Northern Ireland) (Amendment) Regulations 2020
Made 1st July 2020
Laid before Parliament 2nd July 2020
Coming into force 24th August 2020
The Treasury, in exercise of the powers conferred by sections 146(3) and 175(1) and (3) of the Social Security Contributions and Benefits Act 19921, sections 142(3) and 171(1) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 19922and now exercisable by them3, and sections 3(7) and 65(1) and (7) of the Tax Credits Act 20024, make the following Regulations:
Citation and commencement
1. These Regulations may be cited as the Child Benefit and Child Tax Credit (Persons of Northern Ireland) (Amendment) Regulations 2020 and come into force on 24th August 2020.
Amendment of the Child Benefit (General) Regulations 2006
2.—(1) The Child Benefit (General) Regulations 20065are amended as follows.
(2) In regulation 1(3) (citation, commencement and interpretation), in the appropriate place insert—
““relevant person of Northern Ireland” means a person who—
(a)
(a) is—
a British citizen; or
an Irish citizen; or
a British citizen and an Irish citizen; and
(b)
(b) was born in Northern Ireland and, at the time of that person’s birth, at least one of their parents was—
a British citizen; or
an Irish citizen; or
a British citizen and an Irish citizen; or
otherwise entitled to reside in Northern Ireland without any restriction on their period of residence;”.
(3) In regulation 23 (circumstances in which person treated as not being in Great Britain)6—
(a)
(a) after paragraph (4A) insert—
“4B. Paragraph (4)(c) does not apply to a person who—
(a) has limited leave to enter, or remain in, the United Kingdom under the Immigration Act 19717which has been granted by virtue of Appendix EU to the Immigration Rules8;
(b) has been granted such leave in reliance of being a family member of a relevant person of Northern Ireland9in accordance with those Rules; and
(c) would have a right to reside under the Immigration (European Economic Area) Regulations 201610if the relevant person of Northern Ireland were an EEA national within the meaning of regulation 2 of those Regulations.”; and
(b)
(b) in paragraph (7), for “In this regulation” substitute “For the purposes of paragraph (6)(e)”.
(4) In regulation 27 (circumstances in which person treated as not being in Northern Ireland)11—
(a)
(a) after paragraph (3A) insert—
“3B. Paragraph (3)(c) does not apply to a person who—
(a) has limited leave to enter, or remain in, the United Kingdom under the Immigration Act 1971 which has been granted by virtue of Appendix EU to the Immigration Rules;
(b) has been granted such leave in reliance of being a family member of a relevant person of Northern Ireland in accordance with those Rules; and
(c) would have a right to reside under the Immigration (European Economic Area) Regulations 2016 if the relevant person of Northern Ireland were an EEA national within the meaning of regulation 2 of those Regulations.”; and
(b)
(b) in paragraph (6), for “In this regulation” substitute “For the purposes of paragraph (5)(e)”.
Amendment of the Tax Credit (Residence) Regulations 2003
3.—(1) The Tax Credits (Residence) Regulations 200312are amended as follows.
(2) In regulation 3 (circumstances in which a person is treated as not being in the United Kingdom)13—
(a)
(a) after paragraph (5A) insert—
“5B. Paragraph (5)(b)(iii) does not apply to a person who—
(a) has limited leave to enter, or remain in, the United Kingdom under the Immigration Act 1971 which has been granted by virtue of Appendix EU to the Immigration Rules;
(b) has been granted such leave in reliance of being a family member of a relevant person of Northern Ireland in accordance with those Rules; and
(c) would have a right to reside under the Immigration (European Economic Area) Regulations 2016 if the relevant person of Northern Ireland were an EEA national within the meaning of regulation 2 of those Regulations.”;
(b)
(b) in paragraph (8), for “In this regulation” substitute “For the purposes of paragraph (7)(e)”; and
(c)
(c) after paragraph (10) insert—
“11. In this regulation, “relevant person of Northern Ireland” means a person who—
(a) is—
a British citizen; or
an Irish citizen; or
a British citizen and an Irish citizen; and
(b) was born in Northern...
To continue reading
Request your trial