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The Education (Remission of Charges Relating to Residential Trips) (Wales) Regulations 2003

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Prescribed Tax Credits

4.  Child Tax Credit is prescribed for the purposes of section 457(4)(b)(iii) 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 based on 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(1).

(1)

The amount determined in relation to Child Tax Credit is £13,230 as from 6th April 2003, by virtue of regulation 3(3) of the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002 (S.I. 2002/2008).

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