{
  "url": "https://openlegislation.uk/working-tax-credit-entitlement-and-maximum-rate-regulations-2002/regulation-1",
  "json_url": "https://openlegislation.uk/working-tax-credit-entitlement-and-maximum-rate-regulations-2002/regulation-1.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": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "These Regulations may be cited as the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 and shall come into force—\n(a) for the purpose of enabling claims to be made, on 1st August 2002;\n(b) for the purpose of enabling decisions on claims to be made, on 1st January 2003; and\n(c) for all other purposes, on 6th April 2003;\nand shall have effect for the tax year beginning on 6th April 2003 and subsequent tax years.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2005/regulation/1",
    "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."
}