{
  "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2004",
  "json_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2004.json",
  "id": "uksi/2004/762",
  "title": "The Tax Credits (Miscellaneous Amendments) Regulations 2004",
  "short_title": "Tax Credits 2004",
  "long_title": "These Regulations amend a number of instruments made under the Tax Credits Act 2002 (“the Act”), namely the Child Tax Credit Regulations 2002, the Tax Credits (Claims and Notifications) Regulations 2002 (“the Claims Regulations”), the Tax Credits (Definition and Calculation of Income) Regulations 2002 (“the Income Regulations”) and the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (“the Working Tax Credit Entitlement Regulations”), the Tax Credits (Payments by the Board) Regulations 2002 (“the Payments by the Board Regulations”) and the Tax Credits (Polygamous Marriages) Regulations 2003 (“the Polygamous Marriages Regulations).",
  "citation": "S.I. 2004/762",
  "type": "uksi",
  "year": "2004",
  "number": "762",
  "version": "current",
  "date": "2004-03-15",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2004/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2004/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Amendment of the Child Tax Credit Regulations",
      "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2004/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Amendment of the Claims Regulations",
      "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2004/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Amendment of the Working Tax Credit Entitlement Regulations",
      "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2004/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Amendment of the Working Tax Credit Entitlement Regulations",
      "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2004/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Amendment of the Working Tax Credit Entitlement Regulations",
      "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2004/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Amendment of the Working Tax Credit Entitlement Regulations",
      "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2004/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Amendment of the Working Tax Credit Entitlement Regulations",
      "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2004/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Amendment of the Working Tax Credit Entitlement Regulations",
      "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2004/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Amendment of the Working Tax Credit Entitlement Regulations",
      "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2004/regulation-10",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Amendment of the Working Tax Credit Entitlement Regulations",
      "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2004/regulation-11",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Amendment of the Income Regulations",
      "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2004/regulation-12",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Amendment of the Income Regulations",
      "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2004/regulation-13",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Amendment of the Income Regulations",
      "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2004/regulation-14",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Amendment of the Income Regulations",
      "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2004/regulation-15",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Amendment of the Income Regulations",
      "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2004/regulation-16",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "Amendment of the Payment by Employers Regulations",
      "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2004/regulation-17",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/18",
      "kind": "regulation",
      "number": "18",
      "heading": "Amendment of the Tax Credits (Payments by the Board) Regulations 2002",
      "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2004/regulation-18",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/19",
      "kind": "regulation",
      "number": "19",
      "heading": "Amendment of the Polygamous Marriages Regulations",
      "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2004/regulation-19",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2004/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2004/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-12-05",
      "size": null,
      "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2004/pdf/uksi_20040762_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2004/762/pdfs/uksi_20040762_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2002/21",
      "title": "Tax Credits Act 2002",
      "url": "https://openlegislation.uk/tax-credits-act-2002",
      "provisions": [
        "section/7",
        "section/8",
        "section/10",
        "section/12",
        "section/65",
        "section/67",
        "section/4",
        "section/6",
        "section/17",
        "section/22",
        "section/25",
        "section/29",
        "section/43"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2004/changes.json",
  "changes_made_by": 40,
  "changes_made_by_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2004/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2004/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/762",
    "retrieved_at": "2026-10-29T05:29:32.266157+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."
}