{
  "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2024/note",
  "json_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2024/note.json",
  "legislation": "uksi/2024/176",
  "legislation_title": "The Tax Credits (Miscellaneous Amendments) Regulations 2024",
  "legislation_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2024",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend tax credits legislation.\nRegulation 2 amends regulation 8 of the Child Tax Credit Regulations 2002 (S.I. 2002/2007) to designate, as disabled or severely disabled, for the purposes of child tax credit, persons who receive a reduced or nil rate of Scottish disability assistance because they are an in-patient in a hospital or similar institution.\nRegulation 3 amends regulation 19 and Table 6 of the Tax Credits (Definition and Calculation of Income) Regulations 2002 (S.I. 2002/2006), to disregard certain payments from the calculation of income for tax credits purposes.\nRegulation 4 amends and makes consequential amendments to regulation 17 of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (S.I. 2002/2005) so that persons who are in receipt of certain Scottish disability payments (or who would be but for being an in-patient at a hospital or similar institution) are entitled to the severe disability element of working tax credits.\nA full impact assessment has not been produced for this instrument as no impact on the private, voluntary or public sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/176/note",
    "retrieved_at": "2026-10-28T21:34:38.595191+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."
}