{
  "url": "https://openlegislation.uk/tax-credits-schemes-amendment-education-maintenance-allowance-regulations-2000/introduction",
  "json_url": "https://openlegislation.uk/tax-credits-schemes-amendment-education-maintenance-allowance-regulations-2000/introduction.json",
  "legislation": "uksi/2000/421",
  "legislation_title": "The Tax Credits Schemes Amendment (Education Maintenance Allowance) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/tax-credits-schemes-amendment-education-maintenance-allowance-regulations-2000",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "SOCIAL SECURITY\nTAXES\nMade 21st February 2000\nLaid before Parliament 22nd February 2000\nComing into force 14th March 2000\nThe Treasury, in exercise of the powers conferred by sections 123(1)(b) and (c), 136(5)(b), 137(1) and 175(1) and (3) to (4) of the Social Security Contributions and Benefits Act 1992 and now vested in them, and of all other powers enabling them in that behalf, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 4; section 123(1)(b) and (c) were amended by paragraph 2(f) of Schedule 1 to the Tax Credits Act 1999 (c. 10). Section 137(1) is cited because of the meaning ascribed to the word “prescribed”."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "See sections 2(1)(a) and (4) and 19(1) of, and paragraphs 1(b) and (g) and 20(a) of Schedule 2 to, the Tax Credits Act 1999."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/421/introduction",
    "retrieved_at": "2026-10-29T09:20:29.866933+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."
}