{
  "url": "https://openlegislation.uk/working-tax-credit-payment-by-employers-amendment-regulations-2003/introduction",
  "json_url": "https://openlegislation.uk/working-tax-credit-payment-by-employers-amendment-regulations-2003/introduction.json",
  "legislation": "uksi/2003/715",
  "legislation_title": "The Working Tax Credit (Payment by Employers) (Amendment) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/working-tax-credit-payment-by-employers-amendment-regulations-2003",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAX CREDITS\nMade 13th March 2003\nLaid before Parliament 14th March 2003\nComing into force 6th April 2003\nThe Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 25(1) and (2), 65 and 67 of the Tax Credits Act 2002, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2002 c. 21. Section 67 is cited because of the meaning it ascribes to the word “prescribed”."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/715/introduction",
    "retrieved_at": "2026-10-29T06:28:44.459754+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."
}