{
  "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2009/regulation-4",
  "json_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2009/regulation-4.json",
  "legislation": "uksi/2009/697",
  "legislation_title": "The Tax Credits (Miscellaneous Amendments) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2009",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002",
  "text": "(1) For regulation 11(4) (second adult element) substitute—\n“(4) The determination of the maximum rate shall also not include the second adult element if neither claimant has responsibility for a child or qualifying young person, and\n(a) one claimant is serving a custodial sentence of more than twelve months, or\n(b) one claimant is subject to immigration control within the meaning of section 115(9)(a) of the Immigration and Asylum Act 1999.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1999 c.33."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/697/regulation/4",
    "retrieved_at": "2026-10-29T03:14:47.730870+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."
}