Tax Credits Act 2002 section 56

Presence in United Kingdom

Section 56 amends the rules on physical presence in the United Kingdom for child benefit purposes, replacing the previous provisions about persons outside Great Britain and Northern Ireland with updated requirements.

• Child benefit is only payable for a child who is physically present in Great Britain (or Northern Ireland) during the relevant week.
• The person claiming child benefit must also be physically present in Great Britain (or Northern Ireland) during the relevant week.
• Regulations may prescribe circumstances in which a child or claimant is treated as being, or not being, present in the relevant part of the UK.
• The section amends both the Social Security Contributions and Benefits Act 1992 (for Great Britain) and the equivalent Northern Ireland Act of 1992.