{
  "url": "https://openlegislation.uk/welfare-reform-and-work-act-2016/section-12",
  "json_url": "https://openlegislation.uk/welfare-reform-and-work-act-2016/section-12.json",
  "legislation": "ukpga/2016/7",
  "legislation_title": "Welfare Reform and Work Act 2016",
  "legislation_url": "https://openlegislation.uk/welfare-reform-and-work-act-2016",
  "path": "section/12",
  "kind": "section",
  "number": "12",
  "heading": "Freeze of certain tax credit amounts for four tax years",
  "text": "(1) For each of the tax years ending with 5 April 2017, 5 April 2018, 5 April 2019 and 5 April 2020, each of the relevant amounts is to remain the same as it was in the tax year ending with 5 April 2016.\n(2) A review under section 41 of the Tax Credits Act 2002 (review of whether certain tax credit amounts have retained their value) in the tax years ending with 5 April 2016, 5 April 2017, 5 April 2018 and 5 April 2019 need not cover any of the relevant amounts.\n(3) In this section—\n“the relevant amounts” means the amounts described in paragraph 2 of Schedule 1;\n“tax year” means a period beginning with 6 April in one year and ending with 5 April in the next.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/7/section/12",
    "retrieved_at": "2026-10-29T09:06:30.502709+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."
}