{
  "url": "https://openlegislation.uk/income-related-benefits-schemes-miscellaneous-amendments-no-3-regulations-1992/regulation-12",
  "json_url": "https://openlegislation.uk/income-related-benefits-schemes-miscellaneous-amendments-no-3-regulations-1992/regulation-12.json",
  "legislation": "uksi/1992/2155",
  "legislation_title": "The Income-related Benefits Schemes (Miscellaneous Amendments) (No. 3) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/income-related-benefits-schemes-miscellaneous-amendments-no-3-regulations-1992",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Amendment of regulation 2 of the Income Support Regulations",
  "text": "In regulation 2(1) of the Income Support Regulations (interpretation) after the definition of “long tenancy” there shall be inserted the following definition—\n““lower rate” where it relates to rates of tax has the same meaning as in the Income and Corporation Taxes Act 1988 by virtue of section 832(1) of that Act;”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1; the definition of “lower rate” was added by the Finance Act 1992 (c. 20), section 9(9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/2155/regulation/12",
    "retrieved_at": "2026-10-29T14:16:22.740436+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."
}