{
  "url": "https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999/regulation-1",
  "json_url": "https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999/regulation-1.json",
  "legislation": "uksi/1999/3219",
  "legislation_title": "The Tax Credits (Payment by Employers) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation and commencement",
  "text": "These Regulations may be cited as the Tax Credits (Payment by Employers) Regulations 1999 and shall come into force on 6th April 2000 immediately after the coming into force of section 6 of the Tax Credits Act 1999.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/3219/regulation/1",
    "retrieved_at": "2026-10-29T09:33:41.440978+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."
}