{
  "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2004/regulation-11",
  "json_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2004/regulation-11.json",
  "legislation": "uksi/2004/762",
  "legislation_title": "The Tax Credits (Miscellaneous Amendments) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2004",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Amendment of the Working Tax Credit Entitlement Regulations",
  "text": "(1) Amend regulation 18 (50 plus element) as follows.\n(2) After paragraph (4) insert—\n“(4A) For the purposes of paragraph (4)(b) “consecutive periods” are periods, any pair of which is separated by a gap of not more than 12 weeks.”.\n(3) In paragraph (5)—\n(a) at the end of sub-paragraph (d) omit “or”;\n(b) in sub-paragraph (e) for “the minimum income guarantee” onwards substitute “state pension credit within the meaning of the State Pension Credit Act 2002; or”; and\n(c) at the end add—\n“(f) a training allowance paid by the Secretary of State under section 2(1) of the Employment and Training Act 1973 to a person in his capacity as a participant in either of the schemes provided by, or under arrangements made with, the Secretary of State and known as “Work-Based Learning for Adults” and “Training for Work”.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2002 c. 16."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1973 c. 50: section 2 was substituted by section 25(1) of the Employment Act 1988 (c. 19). There are amendments which are not relevant for present purposes."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/762/regulation/11",
    "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."
}