{
  "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2007/regulation-13",
  "json_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2007/regulation-13.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/13",
  "kind": "regulation",
  "number": "13",
  "heading": "Amendments of the Tax Credits (Definition and Calculation of Income) Regulations 2002",
  "text": "(1) Regulation 12 (foreign income) is amended as follows.\n(2) In paragraph (3) after sub-paragraph (a) insert—\n“(aa) any monies paid by a bank or building society which are exempted from income tax under section 756A of ITTOIA (interest on certain deposits of victims of National-Socialist persecution).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/824/regulation/13",
    "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."
}