{
  "url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2006/regulation-4",
  "json_url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2006/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Income Thresholds Regulations",
  "text": "(1) In regulation 3(3) of the Income Thresholds Regulations (first income threshold for those entitled to child tax credit) for “£13,910” substitute “£14,155”.\n(2) In regulation 5 (amounts prescribed for the purposes of section 7(3)(a) and (b) of the Act) for “£2,500” substitute “£25,000”.\n(3) In regulation 8(3) (determination of child tax credit) for “£13,910” (threshold amount shown at step 4) substitute “£14,155”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2006/0110740289/regulation/4",
    "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."
}