{
  "url": "https://openlegislation.uk/family-credit-general-amendment-no-4-regulations-1988/regulation-3",
  "json_url": "https://openlegislation.uk/family-credit-general-amendment-no-4-regulations-1988/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of regulation 15 of the General Regulations",
  "text": "In regulation 15 of the General Regulations (normal weekly earnings of self-employed earners)—\n(a) in paragraph (1)—\n(i) in sub-paragraph (a) at the beginning there shall be inserted the words “except where sub-paragraph (b) applies,”; and for the words “the claim is received” there shall be substituted the words “the date of claim falls”;\n(ii) for sub-paragraph (b) there shall be substituted the following sub-paragraph—\n“(b) where the claimant provides in respect of the employment a profit and loss account and, where appropriate, a trading account or a balance sheet or both, and the profit and loss account is in respect of a period of at least 6 months but not exceeding 15 months and that period terminates within the 12 months preceding the date of claim, over that period; or”;\n(iii) in sub-paragraph (c) for the words “the claim is received” there shall be substituted the words “the date of claim falls”;\n(b) after paragraph (1) there shall be inserted the following paragraph—\n“(1A) in paragraph (1)(b)—\n(a) “balance sheet” means a statement of the financial position of the employment disclosing its assets, liabilities and capital at the end of the period in question;\n(b) “profit and loss account” means a financial statement showing the net profit or loss of the employment for the period in question; and\n(c) “trading account” means a financial statement showing the revenue from sales, the cost of those sales and the gross profit arising during the period in question.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1970/regulation/3",
    "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."
}