{
  "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-3-regulations-2010/regulation-5",
  "json_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-3-regulations-2010/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002",
  "text": "In Table 6 of regulation 19 (general disregards in the calculation of income) for item 12 substitute—\n“12. Any payment in respect of travelling expenses—\n(a) in relation to England under regulation 5, 6 or 12 of the National Health Service (Travel Expenses and Remission of Charges) Regulations 2003;\n(b) in relation to Wales under regulation 5, 6 or 11 of the National Health Service (Travelling Expenses and Remission of Charges) (Wales) Regulations 2007;\n(c) in relation to Scotland, under regulation 3, 5, or 11 of the National Health Service (Travelling Expenses and Remission of Charges) (Scotland) (No. 2) Regulations 2003;\n(d) in relation to Northern Ireland, under regulation 5, 6 or 11 of the Travelling Expenses and Remission of Charges Regulations (Northern Ireland) 2004; or\n(e) made by the Secretary of State for Health, the Scottish Ministers, the Welsh Ministers or the Department of Health, Social Services and Public Safety and which is analogous to a payment specified in paragraph (a), (b), (c) or (d).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2003/2382."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2007/1104 (W.116)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "S.S.I. 2003/460."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "S.R. (NI) 2004 No 91."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2914/regulation/5",
    "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."
}