{
  "url": "https://openlegislation.uk/social-security-and-tax-credits-miscellaneous-and-coronavirus-amendments-regulations-2021/regulation-4",
  "json_url": "https://openlegislation.uk/social-security-and-tax-credits-miscellaneous-and-coronavirus-amendments-regulations-2021/regulation-4.json",
  "legislation": "uksi/2021/495",
  "legislation_title": "The Social Security and Tax Credits (Miscellaneous and Coronavirus Amendments) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/social-security-and-tax-credits-miscellaneous-and-coronavirus-amendments-regulations-2021",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002",
  "text": "(1) The Tax Credits (Definition and Calculation of Income) Regulations 2002 are amended as follows.\n(2) In table 6 of regulation 19 (general disregards in the calculation of income), after item 40 insert—\n“\n41. A payment made under the Covid-19 support scheme: working households receiving tax credits.\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "SI. 2002/2006, amended by S.I. 2020/1515 (regulation 3(3)(d) inserted item 40); there are other amending instruments but none is relevant."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The scheme was established under a direction made under section 76 of the Coronavirus Act 2020 (c. 7). A copy of the direction can be found at https://www.gov.uk/government/publications/treasury-direction-made-under-section-76-of-the-coronavirus-act-2020. A hard copy can be obtained by writing to HM Treasury, 1 Horse Guards Road, Westminster, London, SW1A 2 HQ."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/495/regulation/4",
    "retrieved_at": "2026-10-28T22:14:34.067554+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."
}