{
  "url": "https://openlegislation.uk/child-tax-credit-regulations-2002/introduction",
  "json_url": "https://openlegislation.uk/child-tax-credit-regulations-2002/introduction.json",
  "legislation": "uksi/2002/2007",
  "legislation_title": "The Child Tax Credit Regulations 2002",
  "legislation_url": "https://openlegislation.uk/child-tax-credit-regulations-2002",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAX CREDITS\nMade 30th July 2002\nComing into force in accordance with regulation 1\nWhereas a draft of this instrument, which contains the first regulations made under section 9 of the Tax Credits Act 2002, has been laid before, and approved by resolution of, each House of Parliament:\nNow, therefore, the Treasury, in exercise of the powers conferred on them by sections 8, 9, 65 and 67 of the Tax Credits Act 2002, hereby make the following Regulations:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "2002 c.21."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "Section 67 is cited because of the meaning ascribed to “prescribed”."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Regulations modified (6.4.2003) by The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742), regs. 22–25 (with reg. 1(2)); (as amended (6.4.2017) by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387), regs. 1, 8, 9)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2007/introduction",
    "retrieved_at": "2026-10-29T06:51:19.266331+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."
}