{
  "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2003/introduction",
  "json_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2003/introduction.json",
  "legislation": "uksi/2003/44",
  "legislation_title": "The Tax Credits (Miscellaneous Amendments) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2003",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "SOCIAL SECURITY\nTAXES\nMade 14th January 2003\nLaid before Parliament 14th January 2003\nComing into force 4th February 2003\nThe Treasury, in exercise of the powers conferred upon them by sections 128(5), 129(8), 136(3), (4) and (5), 137 (1) and 175(1), (3) and (4) of the Social Security Contributions and Benefits Act 1992, and section 2(1)(a) of, and paragraphs 1(c), (d) and (g) and 20(a) of Schedule 2 to, the Tax Credits Act 1999, and the Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 137(2)(c) and (d) and 175(1), (3) and (4) of the Social Security Contributions and Benefits Act 2002, and section 2(1)(c) of, and paragraphs 7(a) 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. Sections 128(5) and 129(8) were amended by paragraph 2(g) and (h) of Schedule 1 to the Tax Credits Act 1999 (c. 10). Section 137(1) is cited because of the meaning it ascribes to the word “prescribed”."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1999 c. 10."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 137(2)(d) was substituted by paragraph 35(3) of Schedule 2 to the Jobseekers Act 1995 (c. 18)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/44/introduction",
    "retrieved_at": "2026-10-29T06:33:54.740780+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."
}