{
  "url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2006/regulation-3",
  "json_url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2006/regulation-3.json",
  "legislation": "ukdsi/2006/0110740289",
  "legislation_title": "The Tax Credits Up-rating Regulations 2006",
  "legislation_url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2006",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Entitlement Regulations",
  "text": "(1) In regulation 20(2) of the Entitlement Regulations (maximum rate of the child care element of a working tax credit), for “70 per cent.” substitute “80 per cent.”.\n(2) For the Table in Schedule 2 to the Entitlement Regulations substitute the Table set out in the Schedule to these Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "By virtue of regulation 3 of S.I. 2005/681 this table substituted the table in Schedule 2."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2006/0110740289/regulation/3",
    "retrieved_at": "2026-10-30T15:21:26.377176+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."
}