{
  "url": "https://openlegislation.uk/tax-credits-claims-and-notifications-amendment-regulations-2003/note",
  "json_url": "https://openlegislation.uk/tax-credits-claims-and-notifications-amendment-regulations-2003/note.json",
  "legislation": "uksi/2003/3240",
  "legislation_title": "The Tax Credits (Claims and Notifications) (Amendment) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/tax-credits-claims-and-notifications-amendment-regulations-2003",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Tax Credits (Claims and Notifications) Regulations 2002 (S.I. 2002/2014: “the principal Regulations”). Regulation 1 provides for citation, commencement, and effect. Regulation 2 introduces the amendments to the principal Regulations.\nRegulations 3 and 4 amend regulations 8 and 26 of the principal Regulations respectively, making minor corrections of a clerical and drafting nature.\nThis instrument replaces the provisions contained in regulations 19 to 21 of S.I. 2003/2815, which were purportedly made by HM Treasury under powers conferred on the Commissioners of Inland Revenue It does not impose any new costs on business.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/3240/note",
    "retrieved_at": "2026-10-29T05:37:05.081126+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."
}