{
  "url": "https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002/regulation-6",
  "json_url": "https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002/regulation-6.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": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Person prescribed for the purposes of section 24(3) of the Act where an award of a tax credit is made on a claim which is made by one person on behalf of another",
  "text": "For the purposes of section 24(3) of the Act, the person prescribed is—\n(a) the person by whom the claim on behalf of another was made; or\n(b) if at any time the Commissioners do not consider it appropriate for payments of the tax credit to be made to that person, the person on behalf of whom the claim was made.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in regs. 3-14 substituted (29.8.2005) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200), regs. 1(1), 7(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2173/regulation/6",
    "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."
}