{
  "url": "https://openlegislation.uk/draft-child-support-maintenance-calculations-and-special-cases-regulations-2000/schedule/paragraph-13",
  "json_url": "https://openlegislation.uk/draft-child-support-maintenance-calculations-and-special-cases-regulations-2000/schedule/paragraph-13.json",
  "legislation": "ukdsi/2000/0110188624",
  "legislation_title": "The Child Support (Maintenance Calculations and Special Cases) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/draft-child-support-maintenance-calculations-and-special-cases-regulations-2000",
  "path": "schedule/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": "Disabled Person’s Tax Credits",
  "text": "Payments made by way of disabled person’s tax credit under section 129 of the Contributions and Benefits Act to a non-resident parent shall be treated as the income of the non-resident parent at the rate payable at the effective date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "See section 1 of, and paragraphs 1 and 2(h) of Schedule 1 to, the Tax Credits Act 1999."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2000/0110188624/schedule/paragraph/13",
    "retrieved_at": "2026-10-30T15:27:20.241728+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."
}