{
  "url": "https://openlegislation.uk/draft-loss-of-tax-credits-regulations-2013",
  "json_url": "https://openlegislation.uk/draft-loss-of-tax-credits-regulations-2013.json",
  "id": "ukdsi/2013/9780111534113",
  "title": "The Loss of Tax Credits Regulations 2013",
  "short_title": "Loss of Tax Credits 2013",
  "long_title": "Sections 36A to 36D of the Tax Credits Act 2002 (“the 2002 Act”) provide that where a person is cautioned, accepts an administrative penalty (in exchange for not being prosecuted) for, or is convicted of, a benefit offence their award of working tax credits will cease for a specified period (the “disqualification period”). These Regulations specify the “prescribed date”, which is the date on which the disqualification period begins (the disqualification period itself is stipulated in ss.36A and 36C of the 2002 Act).",
  "citation": "Draft 2013, ISBN 9780111534113",
  "type": "ukdsi",
  "year": "2013",
  "number": "9780111534113",
  "version": "current",
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  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-loss-of-tax-credits-regulations-2013/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/draft-loss-of-tax-credits-regulations-2013/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Loss of working tax credit for benefit offence and repeated benefit fraud: beginning of disqualification periods",
      "url": "https://openlegislation.uk/draft-loss-of-tax-credits-regulations-2013/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Loss of working tax credit for benefit offence and repeated benefit fraud",
      "url": "https://openlegislation.uk/draft-loss-of-tax-credits-regulations-2013/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/draft-loss-of-tax-credits-regulations-2013/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/draft-loss-of-tax-credits-regulations-2013/note",
      "extent": null,
      "status": null,
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    }
  ],
  "has_text": true,
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    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2013-02-05",
      "size": 49921,
      "url": "https://openlegislation.uk/draft-loss-of-tax-credits-regulations-2013/pdf/ukdsi_9780111534113_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111534113/pdfs/ukdsi_9780111534113_en.pdf"
    },
    {
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      "date": "2013-02-05",
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      "url": "https://openlegislation.uk/draft-loss-of-tax-credits-regulations-2013/pdf/ukdsiem_9780111534113_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111534113/pdfs/ukdsiem_9780111534113_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2002/21",
      "title": "Tax Credits Act 2002",
      "url": "https://openlegislation.uk/tax-credits-act-2002",
      "provisions": [
        "section/36A",
        "section/36C",
        "section/65",
        "section/67"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/draft-loss-of-tax-credits-regulations-2013/changes.json",
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  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/draft-loss-of-tax-credits-regulations-2013/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111534113",
    "retrieved_at": "2026-10-30T14:50:21.139048+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."
}