{
  "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-3-regulations-2010/regulation-12",
  "json_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-3-regulations-2010/regulation-12.json",
  "legislation": "uksi/2010/2914",
  "legislation_title": "The Tax Credits (Miscellaneous Amendments) (No. 3) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-3-regulations-2010",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002",
  "text": "In regulation 11(3) (second adult element)—\n(a) immediately preceding sub-paragraph (b) omit “or”,\n(b) at the end of sub-paragraph (b) insert—\n“, or\n(c) satisfies paragraph (d) of the second condition in regulation 4(1) and is in receipt of the 50 plus element”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 11 was substituted by S.I. 2003/701."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The 50 plus element is defined in regulation 18 of S.I. 2002/2005."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2914/regulation/12",
    "retrieved_at": "2026-10-29T02:23:22.493083+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."
}