{
  "url": "https://openlegislation.uk/child-tax-credit-amendment-regulations-2003/note",
  "json_url": "https://openlegislation.uk/child-tax-credit-amendment-regulations-2003/note.json",
  "legislation": "uksi/2003/738",
  "legislation_title": "The Child Tax Credit (Amendment) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/child-tax-credit-amendment-regulations-2003",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThe Tax Credits Act 2002 introduces new tax credits – child tax credit and working tax credit – which will be available from 6th April 2003. These regulations amend the Child Tax Credit Regulations 2002 (S.I. 2002/2007) (“the principal Regulations”).\nRegulation 1 provides for citation and commencement.\nRegulations 2 to 6 make technical amendments to the principal Regulations (in particular regulation 5 amends the test whether a person under eighteen who has left full-time education and is registered for work or training is treated for a period of 20 weeks as a qualifying young person for child tax credit).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/738/note",
    "retrieved_at": "2026-10-29T06:28:26.678419+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."
}