{
  "url": "https://openlegislation.uk/tax-credits-and-childcare-miscellaneous-amendments-regulations-2018/introduction",
  "json_url": "https://openlegislation.uk/tax-credits-and-childcare-miscellaneous-amendments-regulations-2018/introduction.json",
  "legislation": "uksi/2018/365",
  "legislation_title": "The Tax Credits and Childcare (Miscellaneous Amendments) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/tax-credits-and-childcare-miscellaneous-amendments-regulations-2018",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Tax Credits\nChildcare\nPayment Scheme\nMade 12th March 2018\nLaid before Parliament 14th March 2018\nComing into force 6th April 2018\nThe Treasury, in exercise of the powers conferred by sections 7(8) and (9), 10, 11, 12(1), (4)(b), (5) and (6) and 65(1), (7) and (9) of the Tax Credits Act 2002, make the following Regulations (apart from regulations 3 and 5) and the Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 4(1), 6 and 65(2), (7) and (9) of the Tax Credits Act 2002 and sections 2(3)(a) and 69(3) of the Childcare Payments Act 2014, make regulations 1, 3 and 5.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2002 c. 21. Section 11 has been amended by paragraph 145 of Schedule 24 to the Civil Partnership Act 2004 (c. 33). Section 67 defines “prescribed” as meaning “prescribed by regulations”."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 4(1) of the Tax Credits Act 2002 has been amended by paragraphs 145 and 146 of Schedule 24 to of the Civil Partnership Act 2004 (c. 33)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2014 c. 28."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/365/introduction",
    "retrieved_at": "2026-10-28T23:00:10.703810+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."
}