{
  "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-5-regulations-2001/introduction",
  "json_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-5-regulations-2001/introduction.json",
  "legislation": "uksi/2001/1351",
  "legislation_title": "The Tax Credits (Miscellaneous Amendments No. 5) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-5-regulations-2001",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "SOCIAL SECURITY\nTAXES\nMade 3rd April 2001\nLaid before Parliament 4th April 2001\nComing into force 5th June 2001\nThe Treasury, in exercise of the powers conferred upon them by sections 128(5), 129(8) and 175(1) of the Social Security Contributions and Benefits Act 1992 and section 2(1)(a) and (4) of, and paragraphs 1(c) and (d) and 20(a) of Schedule 2 to, the Tax Credits Act 1999, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 4. Section 175(1) was amended by paragraph 29(2) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1999 c. 10."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1351/introduction",
    "retrieved_at": "2026-10-29T07:51:40.711336+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."
}