{
  "url": "https://openlegislation.uk/tax-credits-provision-of-information-evaluation-and-statistical-studies-regulations-2003/introduction",
  "json_url": "https://openlegislation.uk/tax-credits-provision-of-information-evaluation-and-statistical-studies-regulations-2003/introduction.json",
  "legislation": "uksi/2003/3308",
  "legislation_title": "The Tax Credits (Provision of Information) (Evaluation and Statistical Studies) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/tax-credits-provision-of-information-evaluation-and-statistical-studies-regulations-2003",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAX CREDITS\nMade 18th December 2003\nLaid before Parliament 19th December 2003\nComing into force 9th January 2004\nThe Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 65(2) and 67 of, and paragraph 4(2) of Schedule 5 to, the Tax Credits Act 2002 make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2002 c. 21. Section 67 is cited because of the meaning which it ascribes to “prescribed”."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/3308/introduction",
    "retrieved_at": "2026-10-29T05:36:36.684559+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."
}