{
  "url": "https://openlegislation.uk/tax-credits-official-error-regulations-2003/note",
  "json_url": "https://openlegislation.uk/tax-credits-official-error-regulations-2003/note.json",
  "legislation": "uksi/2003/692",
  "legislation_title": "The Tax Credits (Official Error) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/tax-credits-official-error-regulations-2003",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThe Tax Credits Act 2002 introduces new tax credits – child tax credit and working tax credit – which will be available from 6th April 2003.\nSection 21 of that Act enables regulations to make provision that a decision under the sections of the Act mentioned in these Regulations may be revised in favour of the claimant or claimants if it is incorrect by reason of official error (as defined in the regulations).\nRegulation 1 of these Regulations provides for citation and commencement, and regulation 2 for interpretation. The definition of “official error” is similar to that which applies in social security under the Social Security and Child Support (Decisions and Appeals) Regulations 1999 (S.I. 1999/991).\nRegulation 3 provides for the revision of incorrect decisions, and gives a time limit of 5 years after the end of the tax year to which the decision relates.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/692/note",
    "retrieved_at": "2026-10-29T06:28:59.306891+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."
}