{
  "url": "https://openlegislation.uk/tax-credits-polygamous-marriages-regulations-2003/note",
  "json_url": "https://openlegislation.uk/tax-credits-polygamous-marriages-regulations-2003/note.json",
  "legislation": "uksi/2003/742",
  "legislation_title": "The Tax Credits (Polygamous Marriages) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/tax-credits-polygamous-marriages-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 (“the Act”) introduces new tax credits – child tax credit and working tax credit – which are available from 6th April 2003.\nSection 43 of the Act provides that regulations may make provision for Part 1 of the Act to apply to persons who are parties to polygamous marriages subject to prescribed modifications.\nRegulation 1 provides for citation, commencement and effect, and regulation 2 for interpretation.\nRegulations 3 to 21 prescribe modifications to Part 1 of the Act for members of polygamous units.\nRegulations 22 to 56 make technical amendments to other Regulations dealing with new tax credits, which are consequential on the modifications made by regulations 3 to 21.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/742/note",
    "retrieved_at": "2026-10-29T06:28:25.947562+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."
}