{
  "url": "https://openlegislation.uk/child-benefit-general-and-tax-credits-miscellaneous-amendments-regulations-2014/regulation-5",
  "json_url": "https://openlegislation.uk/child-benefit-general-and-tax-credits-miscellaneous-amendments-regulations-2014/regulation-5.json",
  "legislation": "uksi/2014/2924",
  "legislation_title": "The Child Benefit (General) and Tax Credits (Miscellaneous Amendments) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/child-benefit-general-and-tax-credits-miscellaneous-amendments-regulations-2014",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002",
  "text": "In Table 1 in regulation 4(4) of the Tax Credits (Definition and Calculation of Income) Regulations 2002, after the final entry, insert—\n“22. The payment of a qualifying bonus within section 312A of ITEPA (limited exemption for qualifying bonus payments).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2002/2006; relevant amending instruments are S.I. 2012/848 and S.I. 2013/388."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Regulation 2(2) of S.I. 2002/2006 defines “ITEPA” as the Income Tax (Earnings and Pensions) Act 2003 (c. 1). Section 312A was inserted by paragraphs 5 and 8 of Schedule 37(2) to the Finance Act 2014 and has effect in relation to payments received on or after 1st October 2014)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/2924/regulation/5",
    "retrieved_at": "2026-10-28T23:57:46.078199+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."
}