{
  "url": "https://openlegislation.uk/tax-credits-act-2002/introduction",
  "json_url": "https://openlegislation.uk/tax-credits-act-2002/introduction.json",
  "legislation": "ukpga/2002/21",
  "legislation_title": "Tax Credits Act 2002",
  "legislation_url": "https://openlegislation.uk/tax-credits-act-2002",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "An Act to make provision for tax credits; to amend the law about child benefit and guardian’s allowance; and for connected purposes.\n[8th July 2002]\nBe it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Act modified (temp. from 1.1.2003) by The Tax Credits (Appeals) (No. 2) Regulations 2002 (S.I. 2002/3196), regs. 1(2), 24, 25"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Act applied (with modifications) (E.W.S.) (16.6.2014) by The Universal Credit (Transitional Provisions) Regulations 2014 (S.I. 2014/1230), reg. 12(2)-(6) (as amended 1.5.2016) by S.I. 2016/232, regs. 1(2), 2"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Act applied (with modifications) (E.W.S.) by The Universal Credit (Transitional Provisions) Regulations 2014 (S.I. 2014/1230), reg. 12A(2), Sch. 1 (as inserted (13.10.2014) by S.I. 2014/1626, regs. 1(2), 4(1); as renumbered (24.7.2019) by S.I. 2019/1152, regs. 1(2), 3(8); and as amended (29.6.2023) by S.I. 2023/543, regs. 1(1), 6(5)(a))"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Act applied (with modifications) (N.I.) (5.6.2016 for specified purposes) by The Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/226), regs. 10(2)-(6), 11(2), Sch. (as amended (25.9.2017) by S.I. 2017/781, arts. 1, 8(3))"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "Act applied (with modifications) (N.I.) (coming into force in accordance with reg 1 of the amending Regulations) by The Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/226), reg. 10(2)-(6)"
    },
    {
      "type": "C",
      "label": "C6",
      "text": "Act applied (with modifications) (coming into force in accordance with reg.1 of the amending Regulations) by The Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/226), Sch. paras. 1-10"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2002/21/introduction",
    "retrieved_at": "2026-10-29T09:19:30.203543+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."
}