{
  "url": "https://openlegislation.uk/tax-credits-and-child-benefit-miscellaneous-amendments-regulations-2021/introduction",
  "json_url": "https://openlegislation.uk/tax-credits-and-child-benefit-miscellaneous-amendments-regulations-2021/introduction.json",
  "legislation": "uksi/2021/1286",
  "legislation_title": "The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/tax-credits-and-child-benefit-miscellaneous-amendments-regulations-2021",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Tax Credits\nSocial Security\nMade 17th November 2021\nLaid before Parliament 18th November 2021\nComing into force 9th December 2021\nThe Treasury, in exercise of the powers conferred by sections 7(8) and (9), 9, 11, 12, 65(1) and (9) of the Tax Credits Act 2002 and sections 142(2) and 175(4) of the Social Security Contributions and Benefits Act 1992, make the following Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2002 c. 21. Part 1 (but not Schedule 1 or 3 to that Part) has been repealed by Part 1 of Schedule 14 of the Welfare Reform Act 2012 (c. 5) from 1st February 2019, as appointed by Article 2 of S.I. 2019/167, save for the cases referred to in Article 3 of that instrument. Section 67 defines “prescribed” as “prescribed by regulations”. Section 67 has been amended, but the amendment is not relevant for the purposes of the instrument."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 4. Section 142 was substituted by section 1(2) Child Benefit Act 2005 (c. 6). Section 175 was amended by paragraph 29(4) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/1286/introduction",
    "retrieved_at": "2026-10-28T22:06:58.392361+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."
}