{
  "url": "https://openlegislation.uk/disability-working-allowance-general-regulations-1991/schedule-3/paragraph-1",
  "json_url": "https://openlegislation.uk/disability-working-allowance-general-regulations-1991/schedule-3/paragraph-1.json",
  "legislation": "uksi/1991/2887",
  "legislation_title": "The Disability Working Allowance (General) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/disability-working-allowance-general-regulations-1991",
  "path": "schedule/3/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "Any amount paid by way of tax on income which is taken into account under regulation 27 (calculation of income other than earnings).",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 3 para. 1 in force at 7.4.1992, see reg. 1"
    }
  ],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/2000/421",
      "affecting_title": "The Tax Credits Schemes Amendment (Education Maintenance Allowance) Regulations 2000"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2001/1334",
      "affecting_title": "The Tax Credits (New Deal Consequential Amendments) Regulations 2001"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2001/1334",
      "affecting_title": "The Tax Credits (New Deal Consequential Amendments) Regulations 2001"
    },
    {
      "type": "added",
      "affecting": "uksi/2001/2220",
      "affecting_title": "The Tax Credits (Miscellaneous Amendments No. 6) Regulations 2001"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2018/378",
      "affecting_title": "The Secretaries of State for Health and Social Care and for Housing, Communities and Local Government and Transfer of Functions (Commonhold Land) Order 2018"
    },
    {
      "type": "word substituted",
      "affecting": "uksi/2007/2128",
      "affecting_title": "The Secretary of State for Justice Order 2007"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2014/513",
      "affecting_title": "The Social Care (Self-directed Support) (Scotland) Act 2013 (Consequential Modifications and Savings) Order 2014"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2003/762",
      "affecting_title": "The Community Care, Services for Carers and Children’s Services (Direct Payments) (England) Regulations 2003"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2003/44",
      "affecting_title": "The Tax Credits (Miscellaneous Amendments) Regulations 2003"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2011/1740",
      "affecting_title": "The Adoption and Children (Scotland) Act 2007 (Consequential Modifications) Order 2011"
    },
    {
      "type": "words inserted",
      "affecting": "wsi/2004/1748",
      "affecting_title": "The Community Care, Services for Carers and Children’s Services (Direct Payments) (Wales) Regulations 2004"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2002/2469",
      "affecting_title": "The National Health Service Reform and Health Care Professions Act 2002 (Supplementary, Consequential etc. Provisions) Regulations 2002"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2002/525",
      "affecting_title": "The Tax Credits (Miscellaneous Amendments No. 2) Regulations 2002"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2002/525",
      "affecting_title": "The Tax Credits (Miscellaneous Amendments No. 2) Regulations 2002"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2002/525",
      "affecting_title": "The Tax Credits (Miscellaneous Amendments No. 2) Regulations 2002"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2002/525",
      "affecting_title": "The Tax Credits (Miscellaneous Amendments No. 2) Regulations 2002"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2002/525",
      "affecting_title": "The Tax Credits (Miscellaneous Amendments No. 2) Regulations 2002"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2002/14",
      "affecting_title": "The Tax Credits (Miscellaneous Amendments) Regulations 2002"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2887/schedule/3/paragraph/1",
    "retrieved_at": "2026-10-31T10:31:00.399326+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."
}