{
  "url": "https://openlegislation.uk/tax-credits-claims-and-notifications-amendment-regulations-2017/introduction",
  "json_url": "https://openlegislation.uk/tax-credits-claims-and-notifications-amendment-regulations-2017/introduction.json",
  "legislation": "uksi/2017/597",
  "legislation_title": "The Tax Credits (Claims and Notifications) (Amendment) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/tax-credits-claims-and-notifications-amendment-regulations-2017",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Tax Credits\nMade 25th April 2017\nLaid before Parliament 26th April 2017\nComing into force 17th May 2017\nThe Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 4(1), 65(2) and (7), and 67 of the Tax Credits Act 2002 and now exercisable by them, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2002 c. 21."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The functions of the Commissioners for Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the 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. Section 67 is cited because of the meaning ascribed to “prescribed”."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/597/introduction",
    "retrieved_at": "2026-10-28T23:11:00.012509+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."
}