{
  "url": "https://openlegislation.uk/tax-credits-appeals-amendment-regulations-2004/introduction",
  "json_url": "https://openlegislation.uk/tax-credits-appeals-amendment-regulations-2004/introduction.json",
  "legislation": "uksi/2004/372",
  "legislation_title": "The Tax Credits (Appeals) (Amendment) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/tax-credits-appeals-amendment-regulations-2004",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAX CREDITS\nMade 13th February 2004\nLaid before Parliament 13th February 2004\nComing into force 16th March 2004\nThe Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 63(8) and 65(2) and (6) of the Tax Credits Act 2002, with the consent of the Lord Chancellor and the Scottish Ministers, 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/2004/372/introduction",
    "retrieved_at": "2026-10-29T05:32:49.353161+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."
}