{
  "url": "https://openlegislation.uk/child-tax-credit-amendment-regulations-2006/note",
  "json_url": "https://openlegislation.uk/child-tax-credit-amendment-regulations-2006/note.json",
  "legislation": "uksi/2006/222",
  "legislation_title": "The Child Tax Credit (Amendment) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/child-tax-credit-amendment-regulations-2006",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Child Tax Credit Regulations 2002 (S.I. 2002/2007).\nRegulation 1 provides for the citation and commencement of the instrument and includes a transitional provision, whose effect is to prevent a person aged 19 or over from becoming a qualifying young person by virtue of the amendments.\nRegulations 2 to 5 amend the 2002 Regulations. They align the treatment of qualifying young persons for the purposes of the 2002 Regulations with that contained in the Child Benefit (General) Regulations 2006.\nThese Regulations do not impose new costs on business.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/222/note",
    "retrieved_at": "2026-10-29T04:38:34.997493+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."
}