# The Education (Residential Trips) (Prescribed Tax Credits) (England) (Amendment) Regulations 2005, Note: Explanatory note


(This note is not part of the Regulations)
These regulations amend the Education (Residential Trips) (Prescribed Tax Credits) (England) Regulations 2003 to add an additional benefit or allowance which entitles the child of a claimant to free board and lodging on a residential trip.
State Pension Credit is prescribed for the purposes of section 457 of the Education Act 1996 so long as the claimant is receiving the guarantee credit part of the State Pension Credit.
A full regulatory impact assessment has not been produced for this instrument as it has no impact on the costs of business.

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Source: https://www.legislation.gov.uk/uksi/2005/1014/note (the official version)
Page: https://openlegislation.uk/education-residential-trips-prescribed-tax-credits-england-amendment-regulations-2005/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.