{
  "url": "https://openlegislation.uk/tax-credits-and-child-trust-funds-amendment-eu-exit-regulations-2019/introduction",
  "json_url": "https://openlegislation.uk/tax-credits-and-child-trust-funds-amendment-eu-exit-regulations-2019/introduction.json",
  "legislation": "uksi/2019/713",
  "legislation_title": "The Tax Credits and Child Trust Funds (Amendment) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/tax-credits-and-child-trust-funds-amendment-eu-exit-regulations-2019",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Exiting The European Union\nTax Credits\nChild Trust Funds\nMade 28th March 2019\nLaid before Parliament 29th March 2019\nComing into force in accordance with regulation 1(2)\nThe Treasury make regulations 1, 4, 5, 8 and 9 in exercise of the powers conferred by sections 3(7), 13(2) and 65(1) and (7) of the Tax Credits Act 2002 and regulations 10 to 13 in exercise of the powers conferred by sections 3(1) and 3(5) and 28(1) to (3) of the Child Trust Funds Act 2004 and the Commissioners for Her Majesty’s Revenue and Customs make regulations 1, 2, 3, 6 and 7 in exercise of the powers conferred by sections 4(1)(h), 24(7) and 65(2) and (7) of the Tax Credits Act 2002 now exercisable by them.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2002 c. 21. Section 67 defines “prescribed” as meaning “prescribed by regulations”."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2004 c. 6."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "By virtue of section 65(2), the powers in sections 4(1) and 24(7) were exercisable by the Board. The Board is defined in section 67 as the Commissioners of Inland Revenue however expressed. The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that, insofar as is appropriate, in consequence of section 5, a reference to the Commissioners of Inland Revenue shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/713/introduction",
    "retrieved_at": "2026-10-28T22:42:51.777744+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."
}