Statutory Instruments
2003 No. 383
EDUCATION, ENGLAND
The Education (Free School Lunches) (Prescribed Tax Credits) (England) Order 2003
Made
27th February2003
Laid before Parliament
7th March 2003
Coming into force
6th April 2003
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 extent
1. —(1) This Order may be cited as the Education (Free School Lunches) (Prescribed Tax Credits) (England) Order 2003 and shall come into force on 6 th April 2003.
(2) This Order applies only in relation to England.
Interpretation
2. In this Order –
“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 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.
Stephen Twigg
Parliamentary Under Secretary of State
Department for Education and Skills
27th February 2003
1996 c. 56 . Section 512ZB was inserted by s.201 of the Education Act 2002. By virtue of s.211 of that Act the powers conferred by s.512ZB of the 1996 Act are exercised only in relation to England.