{
  "url": "https://openlegislation.uk/tax-credits-administrative-arrangements-regulations-2002/introduction",
  "json_url": "https://openlegislation.uk/tax-credits-administrative-arrangements-regulations-2002/introduction.json",
  "legislation": "uksi/2002/3036",
  "legislation_title": "The Tax Credits (Administrative Arrangements) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/tax-credits-administrative-arrangements-regulations-2002",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAX CREDITS\nMade 9th December 2002\nLaid before Parliament 10th December 2002\nComing into force 1st January 2003\nThe Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 58 and 65(1), (2), (7) and (9) of the Tax Credits Act 2002, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2002 c. 21."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/3036/introduction",
    "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."
}