{
  "url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2014/regulation-4",
  "json_url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2014/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002",
  "text": "(1) The Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002 are amended as follows.\n(2) In regulation 3(3) (manner in which amounts to be determined for the purposes of section 7(1)(a) of the Act) for “£15,910” substitute “£16,010”.\n(3) In regulation 8(3) (determination of rate of child tax credit) in Step 4 for “£15,910” substitute “£16,010”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2002/2008; 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/4",
    "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."
}