HMRC v AD (CHB)
Child benefit – Zambrano right to reside not effective for entitlement
Decision in brief
It did not matter for this purpose that at the time of the relevant decision, regulation 23(4)(b)(i) of the Child Benefit (General) Regulations 2006 referred to the Immigration (European Economic Area) Regulations 2006, when they had been replaced by Immigration (European Economic Area) Regulations 2016 (Schedule 7 to the 2016 Regulations ensured that regulation 23(4)(b)(i) was taken to refer to the 2016 Regulations).