{
  "url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2005/regulation-4",
  "json_url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2005/regulation-4.json",
  "legislation": "ukdsi/2005/0110518780",
  "legislation_title": "The Tax Credits Up-rating Regulations 2005",
  "legislation_url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2005",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Income Thresholds Regulations",
  "text": "(1) In regulation 3(2) of the Income Thresholds Regulations (first income threshold for those entitled to working tax credit) for “£5,060” substitute “£5,220”.\n(2) In regulation 3(3) of the Income Thresholds Regulations (first income threshold for those entitled to child tax credit) for “£13,480” substitute “£13,910”.\n(3) In regulation 7(3) (determination of rate of working tax credit) for “£5,060” (threshold amount shown at step 4) substitute “£5,220”.\n(4) In regulation 8(3) (determination of child tax credit) for “£13,230” (threshold amount shown at step 4) substitute “£13,910”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2005/0110518780/regulation/4",
    "retrieved_at": "2026-10-30T15:23:10.747631+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."
}