Tax Credits Act 2002 section 42

Persons subject to immigration control

Section 42 allows regulations to restrict or modify tax credit entitlement for individuals who are subject to immigration control.

• The government may make regulations affecting the tax credit entitlement of persons subject to immigration control
• Regulations can exclude entitlement to child tax credit, working tax credit, or both — either wholly or in respect of specific elements
• Regulations can also modify how the tax credits system applies to such persons in other prescribed ways
• A "person subject to immigration control" has the meaning given by section 115 of the Immigration and Asylum Act 1999, which broadly covers individuals who require leave to enter or remain in the UK but either do not have it or have it subject to a condition that they shall not have recourse to public funds

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