{
  "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2012/introduction",
  "json_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2012/introduction.json",
  "legislation": "uksi/2012/848",
  "legislation_title": "The Tax Credits (Miscellaneous Amendments) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Tax Credits\nMade 16th March 2012\nLaid before Parliament 16th March 2012\nComing into force\nfor the purpose of regulations 1(1) to 1(3), 2(1), 2(2)(b), 2(3) to 2(10), 2(11)(c), 2(12), 2(13)(c), 2(14) to 2(16), 2(17)(c)(iii), 2(18) to 2(20), and 3 to 9 6th April 2012\nfor the purposes of regulations 1(4), 2(2)(a),2(11)(a) to 2(11)(b), 2(13)(a) to 2(13)(b), and 2(17)(a) to 2(17)(c)(ii) 1st May 2012\nThe Treasury make regulations 1(1), 1(2), 1(4), 2, 3, 4, 7, 8 and 9 of these Regulations exercising their powers in sections 3(7), 7(8), 8(2), 8(3), 9, 10, 11(7), 12(1), 42(1), 65(1), 65(7), 65(9) and 67 of the Tax Credits Act 2002.\nThe Commissioners for Her Majesty’s Revenue and Customs make regulations 1(1), 1(3), 5 and 6 of these Regulations exercising their powers in sections 4(1)(b), 6, 24(7), 65(2), 65(7), 65(9) and 67 of that Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2002 c. 21."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2002 c. 21. Sections 65(2) and 67 provide that the power to make regulations under sections 4(1)(b) and 24(7) is exercisable by the Commissioners of Inland Revenue, but the Commissioners for Her Majesty’s Revenue and Customs now have this function and those sections must be so taken given sections 5(2) and 50(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/848/introduction",
    "retrieved_at": "2026-10-29T01:36:31.204248+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."
}