Section 1Citation and commencement
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.
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Statutory Instrument
The Education (Residential Trips) (Prescribed Tax Credits) (England) (Amendment) Regulations 2011
Section 2Amendment of the Education (Residential Trips) (Prescribed Tax Credits) (England) Regulations 2003
(1) The Education (Residential Trips) (Prescribed Tax Credits) (England) Regulations 2003 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.
2 sections
Cite this legislation
The Education (Residential Trips) (Prescribed Tax Credits) (England) (Amendment) Regulations 2011 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2011-730
Contains public sector information licensed under the Open Government Licence v3.0.
本頁資料來源：legislation.gov.uk (The National Archives)·整理提供：法律人 LawPlayer· lawplayer.com