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The Education (School Lunches) (Scotland) Regulations 2009
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- Scottish Statutory Instruments
- 2009 No. 178
- Regulation 4
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Prescribed Tax Credits
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4. Child tax credit is prescribed for the purposes of section 53(3)(b)(iii) of the 1980 Act where the pupil–
(a)is in receipt of an award of child tax credit which is based on the relevant income not exceeding the amount determined for the purposes of section 7(1)(a) of the 2002 Act as the income threshold for child tax credit; and
(b)is not in receipt of an award of working tax credit except where–
(i)the award is based on the relevant income not exceeding the amount determined for the purposes of section 7(1)(a) of the 2002 Act as the income threshold for working tax credit; or
(ii)the pupil entitled to the award is treated as being engaged in qualifying remunerative work (within the meaning of the 2002 Act) by virtue of regulation 7D of the 2002 Regulations.
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