{
  "url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2008/regulation-4",
  "json_url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2008/regulation-4.json",
  "legislation": "ukdsi/2008/9780110809168",
  "legislation_title": "The Tax Credits Up-rating Regulations 2008",
  "legislation_url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2008",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Income Thresholds Regulations",
  "text": "(1) The Income Thresholds Regulations are amended as follows.\n(2) In regulation 3(2) (first income threshold for those entitled to working tax credit) for “£5,220” substitute “£6,420”.\n(3) In regulation 3(3) (first income threshold for those entitled to child tax credit) for “£14,495” substitute “£15,575”.\n(4) In regulation 7(3) (determination of working tax credit) —\n(a) in step 4 for “£5,220” substitute “£6,420”.\n(b) in step 5 for “37%” substitute “39%”.\n(5) In regulation 8(3) (determination of child tax credit)—\n(a) in step 4 for “£14,495” substitute “£15,575”.\n(b) in step 5 for “37%” substitute “39%”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2008/9780110809168/regulation/4",
    "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."
}