{
  "url": "https://openlegislation.uk/draft-tax-credits-up-rating-etc-regulations-2013/regulation-4",
  "json_url": "https://openlegislation.uk/draft-tax-credits-up-rating-etc-regulations-2013/regulation-4.json",
  "legislation": "ukdsi/2013/9780111534359",
  "legislation_title": "The Tax Credits Up-rating, etc. Regulations 2013",
  "legislation_url": "https://openlegislation.uk/draft-tax-credits-up-rating-etc-regulations-2013",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002",
  "text": "(1) The Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002 are amended as follows.\n(2) In regulation 3(3) (manner in which amounts to be determined for the purposes of section 7(1)(a) of the Act) for “£15,860” substitute “£15,910”;\n(3) In regulation 5(a) (amounts prescribed for the purposes of section 7(3) of the Act) for “£10,000” substitute “£5,000”;\n(4) In regulation 8(3) (determination of rate of child tax credit) in Step 4 for “£15,860” substitute “£15,910”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2002/2008; relevant amending instruments are S.I. 2010/751 and S.I. 2010/981."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111534359/regulation/4",
    "retrieved_at": "2026-10-30T14:50:17.970364+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."
}