{
  "url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2008",
  "json_url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2008.json",
  "id": "ukdsi/2008/9780110809168",
  "title": "The Tax Credits Up-rating Regulations 2008",
  "short_title": "Tax Credits Up-rating 2008",
  "long_title": "Section 41 of the Tax Credits Act 2002 (c. 21) requires the Treasury, in each tax year to—review the amounts referred to in subsection (2) of that section,prepare a report of each review; including a statement of what each of the amounts would be if it had fully retained its value, andpublish the report and lay a copy of it before each House of Parliament.",
  "citation": "Draft 2008, ISBN 9780110809168",
  "type": "ukdsi",
  "year": "2008",
  "number": "9780110809168",
  "version": "current",
  "date": null,
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2008/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement, interpretation and effect",
      "url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2008/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Amendment of the Child Tax Credit Regulations",
      "url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2008/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Amendment of the Entitlement Regulations",
      "url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2008/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Amendment of the Income Thresholds Regulations",
      "url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2008/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2008/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2008/schedule",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2008/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-02-15",
      "size": 48518,
      "url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2008/pdf/ukdsi_9780110809168_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukdsi/2008/9780110809168/pdfs/ukdsi_9780110809168_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2008-02-15",
      "size": 36653,
      "url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2008/pdf/ukdsiem_9780110809168_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukdsi/2008/9780110809168/pdfs/ukdsiem_9780110809168_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2002/21",
      "title": "Tax Credits Act 2002",
      "url": "https://openlegislation.uk/tax-credits-act-2002",
      "provisions": [
        "section/7",
        "section/9",
        "section/11",
        "section/13",
        "section/65"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2008/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2008/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2008/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2008/9780110809168",
    "retrieved_at": "2026-10-30T15:16:54.673237+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."
}