{
  "url": "https://openlegislation.uk/child-benefit-and-tax-credits-up-rating-order-2014/article-4",
  "json_url": "https://openlegislation.uk/child-benefit-and-tax-credits-up-rating-order-2014/article-4.json",
  "legislation": "uksi/2014/384",
  "legislation_title": "The Child Benefit and Tax Credits Up-rating Order 2014",
  "legislation_url": "https://openlegislation.uk/child-benefit-and-tax-credits-up-rating-order-2014",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002",
  "text": "The table in Schedule 2 (maximum rates of the elements of a working tax credit) to the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 is amended as follows—\n(a) in item 1 (basic element), in the second column, for “£1,920” substitute “£1,940”;\n(b) in item 3 (30 hour element), in the second column, for “£790” substitute “£800”;\n(c) in item 4 (second adult element), in the second column, for “£1,970” substitute “£1,990”;\n(d) in item 5 (lone parent element), in the second column, for “£1,970” substitute “£1,990”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2002/2005; the last relevant amending instrument is S.I. 2013/750."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/384/article/4",
    "retrieved_at": "2026-10-29T00:26:02.920878+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}