{
  "url": "https://openlegislation.uk/tax-credits-residence-regulations-2003/introduction",
  "json_url": "https://openlegislation.uk/tax-credits-residence-regulations-2003/introduction.json",
  "legislation": "uksi/2003/654",
  "legislation_title": "The Tax Credits (Residence) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/tax-credits-residence-regulations-2003",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAX CREDITS\nMade 11th March 2003\nLaid before Parliament 11th March 2003\nComing into force 6th April 2003\nThe Treasury, in exercise of the powers conferred upon them by sections 3(7) and 65(1), (7) and (9) of the Tax Credits Act 2002 , hereby make the following Regulations:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "2002 c. 21."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Regulations modified (6.4.2003) by The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742), regs. 1(1), 51, 52 (with reg. 1(2))"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Regulations applied (with modifications) by S.I. 2014/1230, reg. 12A(2), Sch. paras. 37, 38 (as inserted (13.10.2014) by The Universal Credit (Transitional Provisions) (Amendment) Regulations 2014 (S.I. 2014/1626), regs. 1(2), 4(1))"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Regulations applied (with modifications) (coming into force in accordance with reg.1 of the amending S.R.) by The Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/226), reg. 1. Sch. paras. 37, 38"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/654/introduction",
    "retrieved_at": "2026-10-29T06:29:16.548434+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."
}