{
  "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-2-regulations-2009/regulation-7",
  "json_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-2-regulations-2009/regulation-7.json",
  "legislation": "uksi/2009/2887",
  "legislation_title": "The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-2-regulations-2009",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002",
  "text": "(1) Regulation 19 (general disregards in the calculation of income) is amended as follows.\n(2) In item 3 of Table 6—\n(a) at the end of paragraph (a) omit “or”,\n(b) after paragraph (b) insert—\n“; or\n(c) the Steps to Work Programme specified in regulation 75(1)(a)(vi) of the Jobseeker’s Allowance Regulations (Northern Ireland) 1996.”.\n(3) In item 2 of column 1 of Table 7—\n(a) at the end of paragraph (c) omit “or”,\n(b) after paragraph (d) insert—\n“; or\n(e) child care expenses under the Steps to Work Programme specified in regulation 75(1)(a)(vi) of the Jobseeker’s Allowance Regulations (Northern Ireland) 1996.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.R. (NI) 1996 No 198; paragraph (vi) was added by the Social Security (Steps to Work) Regulations (Northern Ireland) 2009 (S.R. (NI) 2009 No 141)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2887/regulation/7",
    "retrieved_at": "2026-10-29T03:03:09.252057+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."
}