{
  "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-2-regulations-2002/regulation-5",
  "json_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-2-regulations-2002/regulation-5.json",
  "legislation": "uksi/2002/525",
  "legislation_title": "The Tax Credits (Miscellaneous Amendments No. 2) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-2-regulations-2002",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Sums to be disregarded in the calculation of income other than earnings",
  "text": "(1) In paragraph 14 of Schedule 3 and paragraph 14 of Schedule 2—\n(a) in sub-paragraph (b) after the words “war widow's” insert “or war widower's”;\n(b) in sub-paragraph (c) after the word “widow” insert “or widower”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 14 of Schedule 3 and paragraph 14 of Schedule 2 were substituted by S.I. 1995/2792 and amended by S.I. 1995/3282."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/525/regulation/5",
    "retrieved_at": "2026-10-29T07:13:32.115041+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."
}