{
  "url": "https://openlegislation.uk/draft-tax-credits-and-guardians-allowance-up-rating-regulations-2019/regulation-1",
  "json_url": "https://openlegislation.uk/draft-tax-credits-and-guardians-allowance-up-rating-regulations-2019/regulation-1.json",
  "legislation": "ukdsi/2019/9780111178348",
  "legislation_title": "The Tax Credits and Guardian’s Allowance Up-rating Regulations 2019",
  "legislation_url": "https://openlegislation.uk/draft-tax-credits-and-guardians-allowance-up-rating-regulations-2019",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) These Regulations may be cited as the Tax Credits and Guardian’s Allowance Up-rating Regulations 2019.\n(2) These Regulations come into force on 6th April 2019 except for regulations 4 and 5 which come into force on 8th April 2019.\n(3) Regulations 2 and 3 have effect in relation to awards of tax credits for the tax year beginning on 6th April 2019 and subsequent tax years.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2019/9780111178348/regulation/1",
    "retrieved_at": "2026-10-30T15:01:56.499094+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."
}