Citation, commencement, and extent

1. —(1) These Regulations may be cited as the Education (Residential Trips) (Prescribed Tax Credits) (England) Regulations 2003 and shall come into force on 6 ^th April 2003.

(2) These Regulations apply only in relation to England.

Interpretation

2. In these Regulations –

“the 1996 Act” means the Education Act 1996;

“Child Tax Credit” and “Working Tax Credit” have the same meaning as in the Tax Credits Act 2002( 2 );

“annual income” means the income for the tax year calculated in accordance with the Tax Credits (Definition and Calculation of Income) Regulations 2002( 3 ).

Prescribed tax credits

3.Child Tax Credit is prescribed for the purposes of section 457(4)(b)(iii) 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 based on 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.

Prescribed benefit or allowance

4. Support provided under Part VI of the Immigration and Asylum Act 1999 is prescribed for the purposes of section 457(4)(b)(iii) of the 1996 Act.