{
  "url": "https://openlegislation.uk/childcare-payments-eligibility-amendment-regulations-2016/regulation-5",
  "json_url": "https://openlegislation.uk/childcare-payments-eligibility-amendment-regulations-2016/regulation-5.json",
  "legislation": "uksi/2016/793",
  "legislation_title": "The Childcare Payments (Eligibility) (Amendment) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/childcare-payments-eligibility-amendment-regulations-2016",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendments to the Childcare Payments (Eligibility) Regulations 2015",
  "text": "In regulation 15 (income not to exceed a certain level)—\n(a) in paragraph (1) for “to pay income tax at the additional rate or the dividend additional rate” substitute “their adjusted net income to exceed £100,000”;\n(b) in paragraph (2) for “to pay income tax at the additional rate or the dividend additional rate on the hypothetical net income of that person” substitute “their hypothetical adjusted net income to exceed £100,000”;\n(c) in paragraph (4) for the definition of “hypothetical net income” substitute—\n““adjusted net income” has the meaning given in section 58(1) of the Income Tax Act 2007;\n“hypothetical adjusted net income” is the amount that would be that individual’s adjusted net income if that individual’s income tax liability were calculated on the basis that the individual—\n(a) was UK resident for the tax year concerned (and the year was not a split year);\n(b) was domiciled in the United Kingdom for that tax year;\n(c) in that tax year, did not fall to be regarded as resident in a country outside the United Kingdom for the purposes of double taxation arrangements having effect at the time;\n(d) for that tax year, had made a claim for any available relief under section 6 of the Taxation (International and Other Provisions) Act 2010 (as required by subsection (6) of that section).\nAn individual’s adjusted hypothetical net income for a tax year is, to the extent that it is not sterling, to be calculated by reference to the average exchange rate for the year ending on 31 March in the tax year concerned.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2007 c. 3."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2010 c. 8."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/793/regulation/5",
    "retrieved_at": "2026-10-28T23:21:13.861805+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."
}