{
  "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2006/introduction",
  "json_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2006/introduction.json",
  "legislation": "uksi/2006/766",
  "legislation_title": "The Tax Credits (Miscellaneous Amendments) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2006",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAX CREDITS\nMade 14th March 2006\nLaid before Parliament 15th March 2006\nComing into force 6th April 2006\nThese Regulations are made by the Treasury and the Commissioners for Her Majesty’s Revenue and Customs.\nThe powers exercised by the Treasury are those contained in sections 3(7), 7(8) and (9), 8(2) and (4), 10, 12, 65(1), (3), (7) and (9) and 66 of the Tax Credits Act 2002.\nThe powers exercised by the Commissioners for Her Majesty’s Revenue and Customs are those contained in sections 22(2), 65(2) and 66 of that Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The functions of the Commissioners of Inland Revenue (“the former Commissioners”), including those under which this instrument is made, were transferred to the Commissioners for Her Majesty’s Revenue and Customs (“the new Commissioners”) by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 12). Section 50 of that Act provides that a reference in any other enactment to the former Commissioners is to be construed as reference to the new Commissioners in so far as is appropriate in consequence of section 5."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2002 c. 21. Section 67 is cited, both in relation to the Treasury and the Commissioners for Her Majesty’s Revenue and Customs because of the definition of “prescribed”."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/766/introduction",
    "retrieved_at": "2026-10-29T04:34:01.487977+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."
}