{
  "url": "https://openlegislation.uk/taxation-of-equitable-life-payments-order-2011/article-6",
  "json_url": "https://openlegislation.uk/taxation-of-equitable-life-payments-order-2011/article-6.json",
  "legislation": "uksi/2011/1502",
  "legislation_title": "The Taxation of Equitable Life (Payments) Order 2011",
  "legislation_url": "https://openlegislation.uk/taxation-of-equitable-life-payments-order-2011",
  "path": "article/6",
  "kind": "article",
  "number": "6",
  "heading": "Tax Credits",
  "text": "In calculating investment income in accordance with regulation 10 of the Tax Credits (Definition and Calculation of Income) Regulations 2002, an authorised payment shall be disregarded.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2002/2006; relevant amending instruments are S.I. 2003/732, 2003/2815, 2006/766, 2007/824 and 2010/751."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1502/article/6",
    "retrieved_at": "2026-10-29T02:04:19.507291+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."
}