{
  "url": "https://openlegislation.uk/tax-credits-immigration-regulations-2003",
  "json_url": "https://openlegislation.uk/tax-credits-immigration-regulations-2003.json",
  "id": "uksi/2003/653",
  "title": "The Tax Credits (Immigration) Regulations 2003",
  "short_title": "Tax Credits (Immigration) 2003",
  "long_title": "The Tax Credits Act 2002 (“the Act”) introduces new tax credits – child tax credit and working tax credit – which will be available from 6th April 2003.",
  "citation": "S.I. 2003/653",
  "type": "uksi",
  "year": "2003",
  "number": "653",
  "version": "current",
  "date": "2003-03-11",
  "revised": true,
  "valid_from": "2021-01-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
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      "path": "introduction",
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      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/tax-credits-immigration-regulations-2003/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
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      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Exclusion of persons subject to immigration control from entitlement to tax credits",
      "url": "https://openlegislation.uk/tax-credits-immigration-regulations-2003/regulation-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
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      "path": "regulation/4",
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      "number": "4",
      "heading": "Modifications of Part 1 of the Act for refugees whose asylum claims have been accepted",
      "url": "https://openlegislation.uk/tax-credits-immigration-regulations-2003/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Transitional relief – claimants moving from income support and income-based jobseeker’s allowance to child tax credit",
      "url": "https://openlegislation.uk/tax-credits-immigration-regulations-2003/regulation-5",
      "extent": null,
      "status": null,
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    },
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      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/tax-credits-immigration-regulations-2003/note",
      "extent": null,
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    }
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      "date": "2008-12-04",
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      "source_url": "https://www.legislation.gov.uk/uksi/2003/653/pdfs/uksi_20030653_en.pdf"
    }
  ],
  "outstanding_effects": [],
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  "changes_made_to": 12,
  "changes_made_to_url": "https://openlegislation.uk/tax-credits-immigration-regulations-2003/changes.json",
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  "instruments_made_under_url": "https://openlegislation.uk/tax-credits-immigration-regulations-2003/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/653",
    "retrieved_at": "2026-10-29T06:29:17.450202+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."
}