{
  "url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/introduction",
  "json_url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/introduction.json",
  "legislation": "uksi/2002/2014",
  "legislation_title": "The Tax Credits (Claims and Notifications) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAX CREDITS\nMade 31st July 2002\nLaid before Parliament 31st July 2002\nComing into force 12th August 2002\nThe Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 4(1), 6, 14(2), 15(2), 16(3), 17(10), 19(2), 22(1)(b) and (2), 65(1), (2) and (7) and 67 of the Tax Credits Act 2002, hereby make the following Regulations:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "2002 c. 21. Section 67 is cited because of the meaning it ascribes to the word prescribed."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Regulations modified (6.4.2003) by The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742), regs. 1(1), 39-47 (with reg. 1(2))"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Regulations modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), 13(2)(d)(ii)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Regulations applied (with modifications) by S.I. 2014/1230 reg. 12A(2) Sch. paras. 29-34 (as inserted (13.10.2014) by The Universal Credit (Transitional Provisions) (Amendment) Regulations 2014 (S.I. 2014/1626), regs. 1(2), 4(1))"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Regulations applied (with modifications) (N.I.) (coming into force in accordance with reg. 1 of the amending Rule) by The Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/226), Sch. paras. 28-34"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2014/introduction",
    "retrieved_at": "2026-10-29T06:51:15.790178+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."
}