The Education (Free School Lunches) (Prescribed Tax Credits) (Wales) Order 2003

• Citation: S.I. 2003/879 (W.)
• Sections: 3

Section 1 Name, commencement and application

(1) This Order is called the Education (Free School Lunches) (Prescribed Tax Credits) (Wales) Order 2003 and shall come into force on 6th April 2003.

(2) This Order applies in relation to Wales.

Section 2 Interpretation

In this Order —

“the 1996 Act ” (“ Deddf 1996 ”) means the Education Act 1996;

“annual income” (“ incwm blynyddol ”) means the income for the tax year calculated in accordance with the Tax Credits (Definition and Calculation of Income) Regulations 2002 ;

“Child Tax Credit” (“ Credyd Treth i Blant ”) and “Working Tax Credit” (“ Credyd Treth i Bobl sy'n Gweithio ”) have the same meaning as in the Tax Credits Act 2002 .

Section 3 Prescribed tax credits

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 .