{
  "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-2-regulations-2008/regulation-13",
  "json_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-2-regulations-2008/regulation-13.json",
  "legislation": "uksi/2008/2169",
  "legislation_title": "The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-2-regulations-2008",
  "path": "regulation/13",
  "kind": "regulation",
  "number": "13",
  "heading": "Amendment of the Tax Credits (Claims and Notifications) Regulations 2002",
  "text": "(1) Regulation 13 (circumstances in which claims made by one member of a couple to be treated as also made by the other member of the couple) is amended as follows.\n(2) In paragraph (1) after “(2)” insert “or (3)”.\n(3) After paragraph (2) insert—\n“(3) A claim for a tax credit made by one member of a couple is to be treated as also made by the other member of the couple in such manner and in such circumstances as the Board may decide.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 13 was amended by S.I. 2005/2919."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/2169/regulation/13",
    "retrieved_at": "2026-10-29T03:25:33.729356+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."
}