{
  "url": "https://openlegislation.uk/tax-credits-administrative-arrangements-regulations-2002",
  "json_url": "https://openlegislation.uk/tax-credits-administrative-arrangements-regulations-2002.json",
  "id": "uksi/2002/3036",
  "title": "The Tax Credits (Administrative Arrangements) Regulations 2002",
  "short_title": "Tax Credits (Administrative Arrangements) 2002",
  "long_title": "Section 58 of the Tax Credits Act 2002 (c. 21) (“section 58”) applies where regulations under section 4 or 6 of that Act permit or require a claim or notification relating to a tax credit to be made or given to a relevant authority (within the meaning given by subsection (3) of section 58). Where section 58 applies, regulations may make provision as to the administrative arrangements between a relevant authority and the Commissioners of Inland Revenue who have the care and management of tax credits.",
  "citation": "S.I. 2002/3036",
  "type": "uksi",
  "year": "2002",
  "number": "3036",
  "version": "current",
  "date": "2002-12-09",
  "revised": false,
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  "provisions": [
    {
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      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/tax-credits-administrative-arrangements-regulations-2002/introduction",
      "extent": null,
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    },
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      "url": "https://openlegislation.uk/tax-credits-administrative-arrangements-regulations-2002/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "heading": "Interpretation",
      "url": "https://openlegislation.uk/tax-credits-administrative-arrangements-regulations-2002/regulation-2",
      "extent": null,
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      "parent": null
    },
    {
      "path": "regulation/3",
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      "heading": "Provision of information or evidence to relevant authorities",
      "url": "https://openlegislation.uk/tax-credits-administrative-arrangements-regulations-2002/regulation-3",
      "extent": null,
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    },
    {
      "path": "regulation/4",
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      "heading": "Giving of information or advice by relevant authorities",
      "url": "https://openlegislation.uk/tax-credits-administrative-arrangements-regulations-2002/regulation-4",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/5",
      "kind": "regulation",
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      "heading": "Recording, verification and holding, and forwarding, of claims etc. received by relevant authorities",
      "url": "https://openlegislation.uk/tax-credits-administrative-arrangements-regulations-2002/regulation-5",
      "extent": null,
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      "extent": null,
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      "parent": null
    },
    {
      "path": "note",
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      "date": "2008-11-27",
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      "url": "https://openlegislation.uk/tax-credits-administrative-arrangements-regulations-2002/pdf/uksi_20023036_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2002/3036/pdfs/uksi_20023036_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words inserted",
      "affected_provisions": "reg. 5(6)(c)",
      "affecting": "nisr/2016/236",
      "affecting_title": "The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations (Northern Ireland) 2016",
      "affecting_provisions": "reg. 56"
    },
    {
      "type": "word removed",
      "affected_provisions": "reg. 5(6)",
      "affecting": "uksi/2013/630",
      "affecting_title": "The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013",
      "affecting_provisions": "reg. 80"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 5(6)(c) and word",
      "affecting": "uksi/2013/630",
      "affecting_title": "The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013",
      "affecting_provisions": "reg. 80"
    },
    {
      "type": "word substituted",
      "affected_provisions": "reg. 2",
      "affecting": "uksi/2019/364",
      "affecting_title": "The Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019",
      "affecting_provisions": "reg. 6(2)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "reg. 5(3)(b)(ii)",
      "affecting": "uksi/2019/364",
      "affecting_title": "The Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019",
      "affecting_provisions": "reg. 6(3)(a)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "reg. 5(6)(a)(ii)",
      "affecting": "uksi/2019/364",
      "affecting_title": "The Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019",
      "affecting_provisions": "reg. 6(3)(b)"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/2002/21",
      "title": "Tax Credits Act 2002",
      "url": "https://openlegislation.uk/tax-credits-act-2002",
      "provisions": [
        "section/58",
        "section/65"
      ]
    }
  ],
  "changes_made_to": 6,
  "changes_made_to_url": "https://openlegislation.uk/tax-credits-administrative-arrangements-regulations-2002/changes.json",
  "changes_made_by": 1,
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  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/tax-credits-administrative-arrangements-regulations-2002/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/3036",
    "retrieved_at": "2026-10-29T06:37:17.726170+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."
}