{
  "url": "https://openlegislation.uk/working-tax-credit-entitlement-and-maximum-rate-regulations-2002/introduction",
  "json_url": "https://openlegislation.uk/working-tax-credit-entitlement-and-maximum-rate-regulations-2002/introduction.json",
  "legislation": "uksi/2002/2005",
  "legislation_title": "The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/working-tax-credit-entitlement-and-maximum-rate-regulations-2002",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAX CREDITS\nMade 30th July 2002\nComing into force in accordance with regulation 1\nWhereas a draft of this instrument, which prescribes the amount in excess of which, by virtue of subsection (2) of section 12 of the Tax Credits Act 2002, charges are not to be taken into account for the purposes of that subsection, and which also contains the first regulations made under sections 11 and 12 of that Act, has been laid before, and approved by resolution of, each House of Parliament:\nNow, therefore, the Treasury, in exercise of the powers conferred upon them by sections 10, 11, 12, 65(1) and (7) and 67 of the Tax Credits Act 2002, hereby make the following Regulations:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "2002 c.21. The first regulations made under sections 11 and 12 are subject to approval by resolution of each House of Parliament by virtue of section 66(2)(b) and (c) of the Act."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "Section 67 is cited because of the meaning it ascribes to “prescribed”."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Regulations modified (6.4.2003) by The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742), regs. 26 –34 (with reg. 1(2)) (as amended (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), reg. 9)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2005/introduction",
    "retrieved_at": "2026-10-29T06:51:21.743047+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."
}