{
  "url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2014/regulation-3",
  "json_url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2014/regulation-3.json",
  "legislation": "ukdsi/2014/9780111109465",
  "legislation_title": "The Tax Credits Up-rating Regulations 2014",
  "legislation_url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2014",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002",
  "text": "The table in Schedule 2 (maximum rates of the elements of a working tax credit) to the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 is amended as follows—\n(a) in item 2 (disability element), in the second column, for “£2,855” substitute “£2,935”;\n(b) in item 6 (severe disability element), in the second column, for “£1,220” substitute “£1,255”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2002/2005; the last relevant amending instrument is S.I. 2013/750."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2014/9780111109465/regulation/3",
    "retrieved_at": "2026-10-30T15:13:53.837773+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."
}