{
  "url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2004/introduction",
  "json_url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2004/introduction.json",
  "legislation": "ukdsi/2004/0110487338",
  "legislation_title": "The Tax Credits Up-rating Regulations 2004",
  "legislation_url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2004",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Draft Regulations laid before Parliament under section 66(1) and (2)(a) of the Tax Credits Act 2002, for approval by resolution of each House of Parliament.\nTAX CREDITS\nMade March 2004\nComing into force 6th April 2004\nWhereas the Treasury have reviewed the amounts specified in section 41(2) of the Tax Credits Act 2002 in order to determine whether they have retained their value in relation to general level of prices in the United Kingdom;\nAnd whereas a draft of these Regulations, which prescribe monetary amounts that are required to be reviewed under that section, was laid before, and approved by resolution of, each House of Parliament, pursuant to section 66(1) and (2)(a) of that Act;\nNow therefore the Treasury, in exercise of the powers conferred upon them by sections 7(1)(a), 9, 11, 13(2) and 65(1) of that Act, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2002 c. 21"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2004/0110487338/introduction",
    "retrieved_at": "2026-10-30T15:24:31.729610+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."
}