{
  "url": "https://openlegislation.uk/draft-parental-bereavement-leave-and-pay-consequential-amendments-to-subordinate-legislation-regulations-2020/regulation-12",
  "json_url": "https://openlegislation.uk/draft-parental-bereavement-leave-and-pay-consequential-amendments-to-subordinate-legislation-regulations-2020/regulation-12.json",
  "legislation": "ukdsi/2020/9780111194010",
  "legislation_title": "The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/draft-parental-bereavement-leave-and-pay-consequential-amendments-to-subordinate-legislation-regulations-2020",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Tax Credits (Definition and Calculation of Income) Regulations 2002",
  "text": "(1) The Tax Credits (Definition and Calculation of Income) Regulations 2002 are amended as follows.\n(2) In regulation 4 (employment income), in paragraph (1)(h), for “or statutory adoption pay” substitute “, statutory parental bereavement pay or statutory adoption pay”.\n(3) In regulation 7 (social security income) after entry 21B in Table 3 insert—\n“21C Statutory parental bereavement pay under Part 12ZD of the Contributions and Benefits Act.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2002/2006: relevant amending instruments are S.I. 2010/2494 and S.I. 2014/3255."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2020/9780111194010/regulation/12",
    "retrieved_at": "2026-10-30T14:58:52.665586+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."
}