(This note is not part of the Regulations)
Section 457 of the Education Act 1996 requires schools to have in place a policy for the complete remission of any charges otherwise payable in respect of board and lodging provided for certain pupils on residential trips. The remissions policy must apply to a pupil whose parent is in receipt of certain benefits or allowances, or whose parent is entitled to certain tax credits, prescribed for the purposes of the section.
These Regulations prescribe for the purposes of section 457 support provided under Part 6 of the Immigration and Asylum Act 1999. They also prescribe Child Tax Credit, provided that the parent is not in receipt of Working Tax Credit, and that the award of Child Tax Credit 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 (currently £13,230).