2003 No. 383
The Education (Free School Lunches) (Prescribed Tax Credits) (England) Order 2003
Made
Laid before Parliament
Coming into force
The Secretary of State for Education and Skills, in exercise of the powers conferred upon him by sections 512ZB(4)(a)(iv) and 568 of the Education Act 1996 1 hereby makes the following Order:
Citation, commencement, and extent1
1
This Order may be cited as the Education (Free School Lunches) (Prescribed Tax Credits) (England) Order 2003 and shall come into force on 6th April 2003.
2
This Order applies only in relation to England.
Interpretation2
In this Order –
Prescribed tax credits3
Child Tax Credit is prescribed for the purposes of section 512ZB(4)(a)(iv) of the 1996 Act in the following circumstances –
a
where the parent is entitled to Child Tax Credit but not to Working Tax Credit; and
b
where the parent is receiving Child Tax Credit by virtue of an award which is based on an annual income not exceeding the amount determined for the purposes of section 7(1)(a) of the Tax Credits Act 2002 as the income threshold for Child Tax Credit.
(This note is not part of the Order)