{
  "url": "https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002/introduction",
  "json_url": "https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002/introduction.json",
  "legislation": "uksi/2002/2173",
  "legislation_title": "The Tax Credits (Payments by the Commissioners) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAX CREDITS\nMade 20th August 2002\nLaid before Parliament 2lst August 2002\nComing into force 6th April 2003\nThe Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 24(2), (3), (4), (7) and (8), 65(1), (2) and (7) and 67 of the Tax Credits Act 2002, hereby make the following Regulations:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Regulations title substituted (29.8.2005) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200), regs. 1(1), 7(2)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "2002 c. 21. Section 67 is cited because of the meaning it ascribes to the word prescribed."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Regulations applied (with modifications) by The Universal Credit (Transitional Provisions) Regulations 2014 (S.I. 2014/1230), reg. 12A(2), Sch. para. 36 (as inserted (13.10.2014) by S.I. 2014/1626, regs. 1(2), 4(1)(2))"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Regulations modified (6.4.2003) by The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742), regs. 48-50 (with reg. 1(2)) (as amended (6.4.2017) by S.I. 2017/387, regs. 1, 11)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2173/introduction",
    "retrieved_at": "2026-10-29T06:50:26.143349+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."
}