{
  "url": "https://openlegislation.uk/tax-credits-appeals-regulations-2002/introduction",
  "json_url": "https://openlegislation.uk/tax-credits-appeals-regulations-2002/introduction.json",
  "legislation": "uksi/2002/2926",
  "legislation_title": "The Tax Credits (Appeals) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/tax-credits-appeals-regulations-2002",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAX CREDITS\nMade 26th November 2002\nLaid before Parliament 26th November 2002\nComing into force 17th December 2002\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, 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/2002/2926/introduction",
    "retrieved_at": "2026-10-29T06:39:16.577502+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."
}