{
  "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2007/regulation-4",
  "json_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2007/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002",
  "text": "In regulation 4(2) (circumstances in which a person shall not be regarded as engaged in qualifying remunerative work), after sub-paragraph (f) insert—\n“(g) a person who—\n(i) is serving a custodial sentence or has been remanded in custody awaiting trial or sentence, and\n(ii) is engaged in work (whether inside or outside a prison) while he is serving the sentence or remanded in custody.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Relevant amending instruments are S.I. 2004/762 and 2006/766."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/824/regulation/4",
    "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."
}