Regulation 2 Amendment

After regulation 4 of the Education (Residential Trips) (Prescribed Tax Credits) (England) Regulations 2003^f1 there shall be inserted the following regulation—

“5.

State Pension Credit payable under section 1 of the State Pension Credit Act 2002^f2 is prescribed for the purposes of section 457(4)(b)(iii) of the 1996 Act in circumstances where the parent is receiving the guarantee credit.”