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Child benefit and child tax credit: regulations

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The Child Benefit and Child Tax Credit (Miscellaneous Amendments) Regulations, SI 2012/2612, are intended to maintain the current policy position on entitlement to benefits by ensuring there is no entitlement to child benefit and the child tax credit for people who are within the scope of the CJEU’s ruling in Gerardo Ruiz Zambrano v Office National d’Emploi (ONEm) (C-34/09) about the right to reside in the UK.

Issue: 1144
Categories: News , Private client taxes