{
  "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-no2-regulations-2003/regulation-9",
  "json_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-no2-regulations-2003/regulation-9.json",
  "legislation": "uksi/2003/2815",
  "legislation_title": "The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-no2-regulations-2003",
  "path": "regulation/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Amendments to the Tax Credits (Definition and Calculation of Income) Regulations 2002",
  "text": "(1) Amend regulation 11 (property income) as follows.\n(2) In paragraph (1) for “qualification” substitute “qualifications”.\n(3) After paragraph (2) add—\n“(3) Where a Schedule A business (as defined within Schedule A set out in section 15 of the Taxes Act) makes a loss to which the relief provisions of section 379A of the Taxes Act apply, then such relief as may arise under subsection (1) of that section shall be applied in calculating property income for the purposes of this regulation.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2815/regulation/9",
    "retrieved_at": "2026-10-29T05:45:49.784874+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."
}