{
  "url": "https://openlegislation.uk/tax-credits-coronavirus-miscellaneous-amendments-regulations-2020",
  "json_url": "https://openlegislation.uk/tax-credits-coronavirus-miscellaneous-amendments-regulations-2020.json",
  "id": "uksi/2020/534",
  "title": "The Tax Credits (Coronavirus, Miscellaneous Amendments) Regulations 2020",
  "short_title": "Tax Credits (Coronavirus, Miscellaneous Amendments) 2020",
  "long_title": "These Regulations amend a number of statutory instruments in relation to tax credits (social security benefits which are administered by Her Majesty’s Commissioners for Revenue and Customs) in consequence of the establishment of the Coronavirus Job Retention Scheme (which was established under a direction given by the Chancellor of the Exchequer under sections 71 amd 76 of the Coronavirus Act 2020 (c. 7)).",
  "citation": "S.I. 2020/534",
  "type": "uksi",
  "year": "2020",
  "number": "534",
  "version": "current",
  "date": "2020-05-21",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/tax-credits-coronavirus-miscellaneous-amendments-regulations-2020/introduction",
      "extent": null,
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      "extent": null,
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      "heading": "Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002",
      "url": "https://openlegislation.uk/tax-credits-coronavirus-miscellaneous-amendments-regulations-2020/regulation-2",
      "extent": null,
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    {
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      "heading": "Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002",
      "url": "https://openlegislation.uk/tax-credits-coronavirus-miscellaneous-amendments-regulations-2020/regulation-3",
      "extent": null,
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    },
    {
      "path": "regulation/4",
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      "number": "4",
      "heading": "Amendment of the Tax Credits (Claims and Notifications) Regulations 2002",
      "url": "https://openlegislation.uk/tax-credits-coronavirus-miscellaneous-amendments-regulations-2020/regulation-4",
      "extent": null,
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      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/tax-credits-coronavirus-miscellaneous-amendments-regulations-2020/note",
      "extent": null,
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    }
  ],
  "has_text": true,
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      "title": "Printed copy",
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      "language": null,
      "date": "2020-05-22",
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      "source_url": "https://www.legislation.gov.uk/uksi/2020/534/pdfs/uksi_20200534_en.pdf"
    },
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      "date": "2020-05-22",
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      "url": "https://openlegislation.uk/tax-credits-coronavirus-miscellaneous-amendments-regulations-2020/pdf/uksiem_20200534_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2020/534/pdfs/uksiem_20200534_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2002/21",
      "title": "Tax Credits Act 2002",
      "url": "https://openlegislation.uk/tax-credits-act-2002",
      "provisions": [
        "section/7",
        "section/10",
        "section/11",
        "section/65",
        "regulation/1",
        "regulation/2",
        "regulation/3",
        "section/6"
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  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/tax-credits-coronavirus-miscellaneous-amendments-regulations-2020/changes.json",
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/2020/534",
    "retrieved_at": "2026-10-28T22:30:07.622761+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."
}