{
  "url": "https://openlegislation.uk/tax-credits-schemes-miscellaneous-amendments-northern-ireland-regulations-2000/note",
  "json_url": "https://openlegislation.uk/tax-credits-schemes-miscellaneous-amendments-northern-ireland-regulations-2000/note.json",
  "legislation": "uksi/2000/796",
  "legislation_title": "The Tax Credits Schemes (Miscellaneous Amendments) (Northern Ireland) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/tax-credits-schemes-miscellaneous-amendments-northern-ireland-regulations-2000",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Disability Working Allowance (General) Regulations (Northern Ireland) 1992 (S.R. 1992 No. 78) and the Family Credit (General) Regulations (Northern Ireland) 1987 (S.R. 1987 No. 463) (collectively “the principal Regulations”). Disability working allowance and family credit became known as disabled person’s tax credit and working families' tax credit respectively (collectively “tax credits”) on 5th October 1999.\nRegulation 1 provides for citation, commencement and interpretation.\nRegulation 2 inserts new definitions in the principal Regulations.\nRegulations 3 to 6 make technical amendments to the principal Regulations. The main change is the introduction of a new category of child care provider, for the purposes of tax credits, effected by regulation 5.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/796/note",
    "retrieved_at": "2026-10-29T09:17:09.318656+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."
}