{
  "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-2-regulations-2008/regulation-4",
  "json_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-2-regulations-2008/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002",
  "text": "In regulation 4(4) (employment income) in Table 1—\n(a) in item 16—\n(i) in paragraph (a) after “In-Work Credit” insert “, Better Off In-Work Credit” and omit “or” at the end;\n(ii) after paragraph (b) insert—\n“(c) under the City Strategy Pathfinder Pilots,\n(d) by way of an In-Work Emergency Discretion Fund payment pursuant to arrangements made by the Secretary of State, or\n(e) by way of an Up-front Childcare Fund payment pursuant to arrangements made by the Secretary of State.”;\n(b) after item 16A insert—\n“16B. Any In-Work Emergency Fund payment made to a person pursuant to arrangements made by the Department of Economic Development under section 1 of the Employment and Training Act (Northern Ireland) 1950.”;\n(c) after item 19 insert—\n“20. Pay As You Earn (PAYE) settlement agreements made under Part 6 of the Income Tax (PAYE) Regulations (“the PAYE Regulations”) 2003.\nFor the purposes of this item the special arrangements under regulation 141 of the PAYE Regulations also apply.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 4(4) was relevantly amended by S.I. 2003/732, S.I. 2004/762 and 2663 and S.I. 2006/766."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1950 c. 29 (N.I.)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "S.I. 2003/2682."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/2169/regulation/4",
    "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."
}