{
  "url": "https://openlegislation.uk/tax-credit-payment-by-employers-etc-amendment-regulations-2005/regulation-1",
  "json_url": "https://openlegislation.uk/tax-credit-payment-by-employers-etc-amendment-regulations-2005/regulation-1.json",
  "legislation": "uksi/2005/2200",
  "legislation_title": "The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/tax-credit-payment-by-employers-etc-amendment-regulations-2005",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement, effect and interpretation",
  "text": "(1) These Regulations may be cited as the Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 and shall come into force on 29th August 2005.\n(2) Regulations 5 and 9(1) shall have effect from 7th November 2005.\n(3) Regulation 9(2) shall have effect from 1st April 2006.\n(4) In these Regulations—\n“the Payment by Employers Regulations” means the Working Tax Credit (Payment by Employers) Regulations 2002; and\n“the Payments by the Board Regulations” means the Tax Credits (Payments by the Board) Regulations 2002.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2002/2172 as amended by S.I. 2003/715 and S.I. 2004/762."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2002/2173 as amended by S.I. 2003/723 and S.I. 2004/1241."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/2200/regulation/1",
    "retrieved_at": "2026-10-29T04:54:19.217718+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."
}