{
  "url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2004/regulation-1",
  "json_url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2004/regulation-1.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": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement, effect and interpretation",
  "text": "(1) These Regulations may be cited as the Tax Credits Up-rating Regulations 2004 and shall come into force on 6th April 2004.\n(2) In these Regulations—\n“the Child Tax Credit Regulations” means the Child Tax Credit Regulations 2002;\n“the Entitlement Regulations” means the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002;\n“the Income Thresholds Regulations” means the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002.\n(3) These Regulations have effect in relation to awards of tax credits for the tax year beginning on 6th April 2004 and subsequent tax years.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2002/2007."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2002/2005."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "S.I. 2002/2008."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2004/0110487338/regulation/1",
    "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."
}