{
  "url": "https://openlegislation.uk/draft-social-security-contributions-credits-for-parents-and-carers-regulations-2009/regulation-12",
  "json_url": "https://openlegislation.uk/draft-social-security-contributions-credits-for-parents-and-carers-regulations-2009/regulation-12.json",
  "legislation": "ukdsi/2009/9780111486030",
  "legislation_title": "The Social Security (Contributions Credits for Parents and Carers) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/draft-social-security-contributions-credits-for-parents-and-carers-regulations-2009",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Time limit for applications",
  "text": "An application under regulation 9 or 10 must be received—\n(a) before the end of the tax year following the tax year in which a week, which is the subject of the application, falls; or\n(b) within such further time as the Secretary of State or the Commissioners for Her Majesty’s Revenue and Customs, as the case may be, consider reasonable in the circumstances.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111486030/regulation/12",
    "retrieved_at": "2026-10-30T14:56:49.710826+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."
}