Statutory Instruments
2005 No. 1014
EDUCATION, ENGLAND
The Education (Residential Trips) (Prescribed Tax Credits) (England) (Amendment) Regulations 2005
Made
30th March 2005
Laid before Parliament
8th April 2005
Coming into force
30th April 2005
The Secretary of State for Education and Skills, in exercise of the powers conferred upon her by sections 457(4)(b)(iii) and 569 of the Education Act 1996( 1 ) hereby makes the following Regulations:
Citation, commencement, and extent
1. —(1) These Regulations may be cited as The Education (Residential Trips) (Prescribed Tax Credits) (England) (Amendment) Regulations 2005 and shall come into force on 30 th April 2005.
(2) These Regulations apply only in relation to England.
Amendment
2. After regulation 4 of the Education (Residential Trips) (Prescribed Tax Credits) (England) Regulations 2003( 2 ) there shall be inserted the following regulation—
“ 5. State Pension Credit payable under section 1 of the State Pension Credit Act 2002 ( 3 ) is prescribed for the purposes of section 457(4)(b)(iii) of the 1996 Act in circumstances where the parent is receiving the guarantee credit. ”
Derek Twigg
Parliamentary Under Secretary of State
Department for Education and Skills
30th March 2005
1996 c. 56 . Section 457(4)(b) was substituted by s.200 of the Education Act 2002 (2002.c.32)
S.I. 2003/381