{
  "url": "https://openlegislation.uk/tax-credits-payments-on-account-overpayments-and-recovery-amendment-regulations-1999/note",
  "json_url": "https://openlegislation.uk/tax-credits-payments-on-account-overpayments-and-recovery-amendment-regulations-1999/note.json",
  "legislation": "uksi/1999/2571",
  "legislation_title": "The Tax Credits (Payments on Account, Overpayments and Recovery) (Amendment) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/tax-credits-payments-on-account-overpayments-and-recovery-amendment-regulations-1999",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Social Security (Payments on account, Overpayments and Recovery) Regulations 1988 (S.I. 1988/664) (“the principal Regulations”) in consequence of the transfer under the Tax Credits Act 1999 of functions relating to family credit and disability working allowance from the Department of Social Security to the Treasury and the Inland Revenue on 5th October 1999. Family credit and disability working allowance are to become known as working families' tax credit and disabled person’s tax credit respectively (collectively “tax credit”) as from 5th October 1999. The Regulations also amend the principal Regulations to take account of the provisions for decisions and appeals relating to social security benefits contained in the Social Security Act 1998 (c. 14), so far as concerns tax credit.\nRegulation 1 provides for citation, commencement and effect, and regulation 2 for interpretation.\nRegulations 3 to 14 contain amendments to the principal Regulations. The principal effects of the amendments are to treat social security benefits and tax credit separately, as regards the offsetting of a prior payment against a subsequent award, or as regards the recovery of overpayments by deductions from other benefits.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/2571/note",
    "retrieved_at": "2026-10-29T09:54:46.718429+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."
}