# The Tax Credits Up-rating Regulations 2008, Regulation 4: Amendment of the Income Thresholds Regulations


(1) The Income Thresholds Regulations are amended as follows.
(2) In regulation 3(2) (first income threshold for those entitled to working tax credit) for “£5,220” substitute “£6,420”.
(3) In regulation 3(3) (first income threshold for those entitled to child tax credit) for “£14,495” substitute “£15,575”.
(4) In regulation 7(3) (determination of working tax credit) —
(a) in step 4 for “£5,220” substitute “£6,420”.
(b) in step 5 for “37%” substitute “39%”.
(5) In regulation 8(3) (determination of child tax credit)—
(a) in step 4 for “£14,495” substitute “£15,575”.
(b) in step 5 for “37%” substitute “39%”.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110809168/regulation/4 (the official version)
Page: https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2008/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.