Amendment of 2014 Order2

1

The Provision of Early Learning and Childcare (Specified Children) (Scotland) Order 20142 is amended as follows.

2

In article 1 (citation, commencement, interpretation and application)—

a

in the definition of “qualifying benefit” in paragraph (2), after sub-paragraph (f), insert—

g

child tax credit under Part 1 of the 2002 Act where the parent—

i

is in receipt of an award of child tax credit which is based on the relevant income not exceeding the amount determined for the purposes of section 7(1)(a) of the 2002 Act as the income threshold for child tax credit3; and

ii

is not in receipt of an award of working tax credit under Part 1 of the 2002 Act except where—

aa

the award is based on the relevant income not exceeding the amount determined for the purposes of section 7(1)(a) of the 2002 Act as the income threshold for working tax credit4; or

bb

the parent entitled to the award is treated as being engaged in qualifying remunerative work (within the meaning of the 2002 Act) by virtue of regulation 7D of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 20025;

h

support provided under Part VI of the Immigration and Asylum Act 19996;

i

universal credit payable under Part 1 of the Welfare Reform Act 20127.

b

after the definition of “starting point for 2 year olds”, insert—

  • “the 2002 Act” means the Tax Credits Act 20028;

c

after the definition of “2014 Act”, insert—

  • “the relevant income” has the meaning given by section 7(3) of the 2002 Act.