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.