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Official guidance
Tax-Free Childcare Technical Manual

TFC06000 · Entitlement: residence rules: contents

  • TFC06050 · Residence rules: present in the UK
  • TFC06100 · Residence rules: ordinarily resident in the UK
  • TFC06150 · Residence rules: exceptions from being in the UK for persons ordinarily resident in the UK
  • TFC06200 · Residence rules: crown servants and members of His Majesty’s forces posted abroad
  • TFC06250 · Residence rules: residents of a prescribed state
  • TFC06300 · Residence rules: exceptions to the ordinarily residence rules
  • TFC06350 · Residence rules: temporary absence from the UK – general rules
  • TFC06400 · Residence rules: meaning of a partner
  • TFC06450 · Residence rules: meaning of a qualified practitioner
  • TFC06500 · Residence rules: meaning of a close relative
  • TFC06550 · Residence rules: meaning of a mariner
  • TFC06600 · Residence rules: meaning of a continental shelf worker
  • TFC06650 · Residence rules: meaning of a designated area
  • TFC06700 · Residence rules: meaning of prescribed area
  1. Entitlement: residence rules: contents
  2. Residence rules: meaning of prescribed area

TFC06700 | Residence rules: meaning of prescribed area

From HM Revenue & Customs · Tax-Free Childcare Technical Manual

Childcare Payments (Eligibility) Regulations 2015, regulation 6(6)

Prescribed area means any area over which Norway or any member state of the EEA exercises sovereign rights for the purposes of exploring the seabed and subsoil and exploiting their natural resources, being an area outside the territorial seas of Norway or such member State, or any other area which is from time to time specified under the Petroleum Act 1998, section 10(8).

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