# The Tax Credits Up-rating Regulations 2005, Regulation 4: Amendment of the Income Thresholds Regulations


(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”.
(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”.
(3) In regulation 7(3) (determination of rate of working tax credit) for “£5,060” (threshold amount shown at step 4) substitute “£5,220”.
(4) In regulation 8(3) (determination of child tax credit) for “£13,230” (threshold amount shown at step 4) substitute “£13,910”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110518780/regulation/4 (the official version)
Page: https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2005/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.