{
  "url": "https://openlegislation.uk/tax-credits-employer-penalty-appeals-regulations-2003/introduction",
  "json_url": "https://openlegislation.uk/tax-credits-employer-penalty-appeals-regulations-2003/introduction.json",
  "legislation": "uksi/2003/1382",
  "legislation_title": "The Tax Credits (Employer Penalty Appeals) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/tax-credits-employer-penalty-appeals-regulations-2003",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAX CREDITS\nMade 23rd May 2003\nLaid before Parliament 28th May 2003\nComing into force 18th June 2003\nThe Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 39(6), 65(2) and (6) and 67 of the Tax Credits Act 2002, with the consent of the Lord Chancellor and the Scottish Ministers, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 67 is cited because of the definition of “prescribed”."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2002 c. 21."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/1382/introduction",
    "retrieved_at": "2026-10-29T06:23:35.567665+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."
}