{
  "url": "https://openlegislation.uk/family-credit-general-amendment-no-4-regulations-1988/note",
  "json_url": "https://openlegislation.uk/family-credit-general-amendment-no-4-regulations-1988/note.json",
  "legislation": "uksi/1988/1970",
  "legislation_title": "The Family Credit (General) Amendment No. 4 Regulations 1988",
  "legislation_url": "https://openlegislation.uk/family-credit-general-amendment-no-4-regulations-1988",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations further amend the Family Credit (General) Regulations 1987.\nThey remove the requirement, where a self-employed earner’s assessment period is determined by reference to an accounting period, for audited accounts and provide for the acceptance of a profit and loss account and, where appropriate, a trading account and balance sheet (regulation 3); make provision in such cases for the net profit of the employment to be determined by reference to the earnings and expenses relating to the assessment period and for calculating the weekly amount of earnings in that period (regulations 5 and 6); and provide for a person’s assessment period to terminate immediately before the week in which the date of claim falls (regulations 2 and 4).\nThey also provide, where earnings are estimated, for determining chargeable income for the purposes of assessing tax and social security contributions (regulation 7); disregard in the calculation of income and capital certain payments made to compensate for the loss of benefit on the introduction of income support, certain payments to jurors or witnesses and community charge rebates (regulations 11 and 12); and make provision for a claimant not to be treated as possessing capital paid to him in consequence of a personal injury and held on trust for his benefit (regulation 10(a)).\nThe other amendments are of a minor drafting nature (regulations 8, 9 and 10(b)).\nThe Regulations are made before the expiry of 12 months from the commencement of the enactment under which they are made; they are accordingly exempt by section 61(5) of the Social Security Act 1986 from reference to the Social Security Advisory Committee and have not been so referred.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1970/note",
    "retrieved_at": "2026-10-29T15:55:06.109169+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."
}