Statutory Instruments
2011 No. 730
Education, England
The Education (Residential Trips) (Prescribed Tax Credits) (England) (Amendment) Regulations 2011
Made
10th March 2011
Laid before Parliament
16th March 2011
Coming into force
6th April 2011
The Secretary of State for Education makes the following Regulations in exercise of the powers conferred by section 457(4)(b)(iii) of the Education Act 1996( 1 ):
Citation and commencement
1. These Regulations may be cited as the Education (Residential Trips) (Prescribed Tax Credits) (England) (Amendment) Regulations 2011 and come into force on 6th April 2011.
Amendment of the Education (Residential Trips) (Prescribed Tax Credits) (England) Regulations 2003
2. —(1)The Education (Residential Trips) (Prescribed Tax Credits) (England) Regulations 2003( 2 ) are amended as follows.
(2) For regulation 3, substitute—
“ Prescribed tax credits
3. Child Tax Credit is prescribed for the purposes of section 457(4)(b)(iii) of the 1996 Act in circumstances where the pupil’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 £16,190. ” .
Nick Gibb
Minister of State
Department for Education
10th March 2011
1996 c.56 . Section 457(4)(b) was substituted by section 200 of the Education Act 2002 (c.32) . For the meanings of “prescribed” and “regulations” see section 579(1) of the 1996 Act.
S.I. 2003/381 ; amended by S.I. 2005/1014 .