The Education (Free School Lunches) (Prescribed Tax Credits) (England) (Amendment) Order 2011
Citation and commencement1.
This Order may be cited as the Education (Free School Lunches) (Prescribed Tax Credits) (England) (Amendment) Order 2011 and comes into force on 6th April 2011.
Amendment of the Education (Free School Lunches) (Prescribed Tax Credits) (England) Order 20032.
(1)
(2)
“Prescribed tax credits3.
Child Tax Credit is prescribed for the purposes of section 512ZB(4)(aa) of the 1996 Act in circumstances where C’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.”.
This Order amends the Education (Free School Lunches) (Prescribed Tax Credits) (England) Order 2003.
It prescribes, for the purposes of section 512ZB(4)(aa) of the Education Act 1996, that where a person’s parent is entitled to Child Tax Credit but not to Working Tax Credit and is receiving Child Tax Credit based on an annual income not exceeding £16,190, that person is entitled to free school lunches.
An impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.