{
  "url": "https://openlegislation.uk/tax-credits-up-rating-regulations-2011/regulation-3",
  "json_url": "https://openlegislation.uk/tax-credits-up-rating-regulations-2011/regulation-3.json",
  "legislation": "uksi/2011/1035",
  "legislation_title": "The Tax Credits Up-rating Regulations 2011",
  "legislation_url": "https://openlegislation.uk/tax-credits-up-rating-regulations-2011",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations",
  "text": "(1) The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 are amended as follows.\n(2) In regulation 20(2) (the childcare percentage) for “80 per cent” substitute “70 per cent”.\n(3) For the Table in Schedule 2 (maximum rates of the elements of a working tax credit) substitute the Table set out in the Schedule to these Regulations.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Reg. 3(2) continued (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits Up-rating Regulations 2012 (S.I. 2012/849), regs. 1(1), 5(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 3 in force at 6.4.2011, see reg. 1(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2002/2005; relevant amending instruments are S.I. 2006/963 and S.I. 2010/981."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1035/regulation/3",
    "retrieved_at": "2026-10-29T02:09:53.930332+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."
}