388.Section 457 of the EA 96 makes provision about charging for school activities. Subsection (4) provides for the remission of charges in respect of board and lodging for a pupil on a residential trip where that pupil’s parent is in receipt of certain state benefits. The section amends that subsection so as to allow the Secretary of State (or the NAW) to prescribe additional benefits or tax credits that, the receipt of which, will enable the charges in question to be remitted. This flexibility is required to keep pace with changes to the tax credit and benefit system in the Tax Credit Act 2002, and to prevent children’s entitlement to the remission of such charges being lost as a result of the changes.