Article 2 Amendment of the Education (Free School Lunches) (Prescribed Tax Credits) (England) Order 2003

The Education (Free School Lunches) (Prescribed Tax Credits) (England) Order 2003^f1 is amended as follows.

For article 3, substitute—

“Prescribed tax credits

3.

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.”.