{
  "url": "https://openlegislation.uk/draft-loss-of-tax-credits-regulations-2013/note",
  "json_url": "https://openlegislation.uk/draft-loss-of-tax-credits-regulations-2013/note.json",
  "legislation": "ukdsi/2013/9780111534113",
  "legislation_title": "The Loss of Tax Credits Regulations 2013",
  "legislation_url": "https://openlegislation.uk/draft-loss-of-tax-credits-regulations-2013",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nSections 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).\nRegulation 1 provides for citation and commencement and makes interpretative provision.\nRegulation 2 prescribes the date on which the relevant period begins in order to determine the disqualification period for the purposes of sections 36A and 36C of the 2002 Act, which is thirty days after the day on which the Commissioners for Her Majesty’s Revenue and Customs are notified of the disqualifying event (section 36A) or the offender’s conviction (section 36C).\nRegulation 3 provides that working tax credit is payable at the rate of 50% for any period which comprises the disqualification period mentioned in section 36A(4) or 36C(3) of only one member of a couple. Without this provision, no working tax credit would be payable in such cases.\nA full impact assessment has not been produced for these Regulations as a sanction and penalty impact assessment was published for the Welfare Reform Act 2012 (http://services.parliament.uk/bills/2010-11/welfarereform.html). The new loss of benefit regime will be monitored to ensure both the effectiveness of the measure and equality of treatment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111534113/note",
    "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."
}