{
  "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2007/regulation-12",
  "json_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2007/regulation-12.json",
  "legislation": "uksi/2007/824",
  "legislation_title": "The Tax Credits (Miscellaneous Amendments) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2007",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Amendments of the Tax Credits (Definition and Calculation of Income) Regulations 2002",
  "text": "(1) Regulation 10 (investment income) is amended as follows.\n(2) In the first column of item 7 of Table 4 (unclaimed accounts held by Holocaust victims) for “Extra Statutory Concession A100” substitute “section 756A of ITTOIA.”.\n(3) In the second column of item 7 of Table 4 for “treated as exempt by the Extra Statutory Concession” substitute “of interest exempted from income tax under section 756A of ITTOIA.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 756A was inserted by section 64(2) of the Finance Act 2006."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/824/regulation/12",
    "retrieved_at": "2026-10-29T03:57:41.614535+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."
}