{
  "url": "https://openlegislation.uk/tax-credits-claims-and-notifications-and-payments-by-the-board-amendment-regulations-2003/regulation-8",
  "json_url": "https://openlegislation.uk/tax-credits-claims-and-notifications-and-payments-by-the-board-amendment-regulations-2003/regulation-8.json",
  "legislation": "uksi/2003/723",
  "legislation_title": "The Tax Credits (Claims and Notifications and Payments by the Board) (Amendment) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/tax-credits-claims-and-notifications-and-payments-by-the-board-amendment-regulations-2003",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Amendments to the Tax Credits (Payments by the Board) Regulations 2002",
  "text": "In regulation 3 (child tax credit and child care element – member of a couple prescribed for the purposes of section 24(2) of the Tax Credits Act 2002) after paragraph (6) add—\n“(7) For the purposes of this regulation, a person is responsible for a child or qualifying young person if he is treated as being responsible for that child or qualifying young person in accordance with the rules contained in regulation 3 of the Child Tax Credit Regulations 2002.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2002/2007."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/723/regulation/8",
    "retrieved_at": "2026-10-29T06:28:37.045484+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."
}