{
  "url": "https://openlegislation.uk/social-security-additional-payments-act-2023/section-3",
  "json_url": "https://openlegislation.uk/social-security-additional-payments-act-2023/section-3.json",
  "legislation": "ukpga/2023/7",
  "legislation_title": "Social Security (Additional Payments) Act 2023",
  "legislation_url": "https://openlegislation.uk/social-security-additional-payments-act-2023",
  "path": "section/3",
  "kind": "section",
  "number": "3",
  "heading": "Qualifying entitlements: tax credits",
  "text": "(1) A person has a qualifying entitlement to child tax credit or working tax credit in respect of a qualifying day if HMRC makes a payment to the person of the credit in question in respect of a day falling within the period of one month ending with that qualifying day (the “qualifying period”).\n(2) References in this section to HMRC making a payment do not include—\n(a) a payment made under regulation 10 of the Tax Credits (Payments by the Commissioners) Regulations 2002 (S.I. 2002/2173), where the person to whom HMRC has made the payment would not be entitled to that payment if their entitlement were assessed on any day during the qualifying period, or\n(b) a payment made as a result of fraud.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 3 in force at Royal Assent, see s. 12(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/7/section/3",
    "retrieved_at": "2026-10-29T08:53:18.672157+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."
}