{
  "url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2012/regulation-5",
  "json_url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2012/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "The Tax Credits Up-rating Regulations 2011: continuance of effect",
  "text": "The amendments made by the following provisions of the Tax Credits Up-rating Regulations 2011 continue to have effect in relation to awards of tax credits for the tax year beginning on 6th April 2012 and subsequent tax years—\n(a) Regulation 2(2) (amendment of the Child Tax Credit Regulations 2002: family element);\n(b) Regulation 3(2) (amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002: child care element);\n(c) Regulation 4(2), (4), (5)(a) and (b) (amendment of the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002: income thresholds and rates of tax credits).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2011/1035."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2012/9780111519790/regulation/5",
    "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."
}