{
  "url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2012/regulation-3",
  "json_url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2012/regulation-3.json",
  "legislation": "ukdsi/2012/9780111519790",
  "legislation_title": "The Tax Credits Up-rating Regulations 2012",
  "legislation_url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2012",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002",
  "text": "(1) The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 are amended as follows.\n(2) For the Table in Schedule 2 (maximum rates of the elements of a working tax credit) substitute—\n“Relevant element of working tax credit\nMaximum annual rate\n1. Basic element\n£1,920\n2. Disability element\n£2,790\n3. 30 hour element\n£790\n4. Second adult element\n£1,950\n5. Lone parent element\n£1,950\n6. Severe disability element\n£1,190”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2002/2005; the last relevant amending instrument is S.I. 2011/1035."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The 50 plus element of working tax credit is withdrawn by a separate instrument with effect from 6th April 2012."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2012/9780111519790/regulation/3",
    "retrieved_at": "2026-10-30T14:52:20.282556+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."
}