{
  "url": "https://openlegislation.uk/tax-credits-coronavirus-miscellaneous-amendments-no-2-regulations-2020/regulation-3",
  "json_url": "https://openlegislation.uk/tax-credits-coronavirus-miscellaneous-amendments-no-2-regulations-2020/regulation-3.json",
  "legislation": "uksi/2020/941",
  "legislation_title": "The Tax Credits (Coronavirus, Miscellaneous Amendments) (No. 2) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/tax-credits-coronavirus-miscellaneous-amendments-no-2-regulations-2020",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002",
  "text": "(1) The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 are amended as follows.\n(2) In regulation 2 (interpretation) in the definition of “furloughed employee under the Coronavirus Job Retention Scheme” after “Coronavirus Act 2020” insert “or a person who is within paragraph 10.1 of the Schedule to the further direction given by the Chancellor under section 76 of that Act on 25th June 2020”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2002/2005; amended by S.I. 2002/534; there are other amending instruments but none is relevant. Regulation 2 of that instrument inserted the definition of “furloughed employee”."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "A copy of the further direction given on 25 June 2020 can be found at http://www.gov.uk/government/publications/treasury-direction-made-under-sections-71-and-76-of-the-coronavirus-act-2020. A hard copy is available for inspection, free of charge, at the offices of HMRC at 10 South Colonnade, Canary Wharf, London E14 4PH."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/941/regulation/3",
    "retrieved_at": "2026-10-28T22:26:07.932348+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."
}