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Statutory Instrument

The Education (Residential Trips) (Prescribed Tax Credits) (England) (Amendment) Regulations 2005

Citation
S.I. 2005/1014
As at
Sections
2
Section 1Citation, commencement, and extent

(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.

Section 2Amendment

After regulation 4 of the Education (Residential Trips) (Prescribed Tax Credits) (England) Regulations 2003 there shall be inserted the following regulation—

(5) State Pension Credit payable under section 1 of the State Pension Credit Act 2002 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.

2 sections

Cite this legislation

The Education (Residential Trips) (Prescribed Tax Credits) (England) (Amendment) Regulations 2005 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2005-1014

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

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