{
  "url": "https://openlegislation.uk/working-tax-credit-entitlement-and-maximum-rate-regulations-2002",
  "json_url": "https://openlegislation.uk/working-tax-credit-entitlement-and-maximum-rate-regulations-2002.json",
  "id": "uksi/2002/2005",
  "title": "The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002",
  "short_title": "Working Tax Credit (Entitlement and Maximum Rate) 2002",
  "long_title": "These Regulations prescribe the conditions of entitlement for the elements of working tax credit introduced by the Tax Credits Act 2002 (c.21) (“the Act”).",
  "citation": "S.I. 2002/2005",
  "type": "uksi",
  "year": "2002",
  "number": "2005",
  "version": "current",
  "date": "2002-07-30",
  "revised": true,
  "valid_from": "2024-04-06",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/working-tax-credit-entitlement-and-maximum-rate-regulations-2002/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "part/1",
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      "url": "https://openlegislation.uk/working-tax-credit-entitlement-and-maximum-rate-regulations-2002/regulation-1",
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    {
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      "heading": "Other elements of working tax credit",
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      "heading": "CONDITIONS OF ENTITLEMENT",
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      "path": "regulation/8",
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    {
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