{
  "url": "https://openlegislation.uk/tax-credits-schemes-miscellaneous-amendments-regulations-2000/note",
  "json_url": "https://openlegislation.uk/tax-credits-schemes-miscellaneous-amendments-regulations-2000/note.json",
  "legislation": "uksi/2000/795",
  "legislation_title": "The Tax Credits Schemes (Miscellaneous Amendments) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/tax-credits-schemes-miscellaneous-amendments-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 1991 (S.I. 1991/2887) and the Family Credit (General) Regulations 1987 (S.I. 1987/1973) (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/2000/795/note",
    "retrieved_at": "2026-10-29T09:17:10.377318+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."
}