{
  "url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-23",
  "json_url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-23.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": "regulation/23",
  "kind": "regulation",
  "number": "23",
  "heading": "Person by whom notification may be, or is to be, given",
  "text": "(1) In the case of a single claim, notification is to be given by the person by whom the claim for a tax credit was made.\n(2) In the case of a joint claim, notification may be given by either member of the ...couple by whom the claim for a tax credit was made.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 23(2) omitted (5.12.2005) by virtue of The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919), arts. 1, 5(5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2014/regulation/23",
    "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."
}