{
  "url": "https://openlegislation.uk/working-tax-credit-entitlement-and-maximum-rate-amendment-regulations-2010/note",
  "json_url": "https://openlegislation.uk/working-tax-credit-entitlement-and-maximum-rate-amendment-regulations-2010/note.json",
  "legislation": "uksi/2010/918",
  "legislation_title": "The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/working-tax-credit-entitlement-and-maximum-rate-amendment-regulations-2010",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (“the Entitlement Regulations”).\nRegulation 3 amends the definition of “the specified date” in regulation 16(5) of the Entitlement Regulations, so as to provide that in the case of claims for child care where the period of the award is fixed at the outset and the length of the fixed period is known when the award is first made, the child care entitlement of working tax credit shall be recalculated from the first day of the week following the end of the period of the award.\nA full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/918/note",
    "retrieved_at": "2026-10-29T02:46:20.991985+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."
}