The Education (Free School Lunches) (Prescribed Tax Credits) (Wales) (Amendment) Order 2011
Title, commencement and application1.
(1)
This Order may be cited as the Education (Free School Lunches) (Prescribed Tax Credits) (Wales) (Amendment) Order 2011 and it comes into force on 6 April 2011.
(2)
This Order applies in relation to Wales.
Interpretation2.
In this Order—
- “the 2003 Order” (“Gorchymyn 2003”) means the Education (Free School Lunches) (Prescribed Tax Credits) (Wales) Order 20033;
- “annual income” (“incwm blynyddol”) means the income for the tax year calculated in accordance with the Tax Credits (Definition and Calculation of Income) Regulations 20024;
- “Child Tax Credit” (“Credyd Treth i Blant”) and “Working Tax Credit” (“Credyd Treth i Bobl sy'n Gweithio”) have the meaning given in the Tax Credits Act 20025.
Amendment3.
(1)
This Order amends the 2003 Order.
(2)
“Prescribed tax credits3.
Child Tax Credit is prescribed for the purposes of section 512ZB(4)(aa)(ii) of the Education Act 1996 where C’s parent—
(a)
is entitled to Child Tax Credit but not to Working Tax Credit; and
(b)
is receiving Child Tax Credit by virtue of an award which is based on an annual income not exceeding the sum of £16,190.”.
This Order amends the Education (Free School Lunches) (Prescribed Tax Credits) (Wales) Order 2003.
It prescribes, for the purpose of section 512ZB(4)(aa)(ii) of the Education Act 1996, that where C’s parent is entitled to Child Tax Credit but not to Working Tax Credit and is receiving Child Tax Credit based on an annual income not exceeding £16,190, C is entitled to free school lunches.