# The Education (School Meals) (Scotland) Regulations 2003, Regulation 3: Prescribed tax credits


Child Tax Credit is prescribed for the purposes of section 53(3)(a)(iv) and (b)(iii) of the Education (Scotland) Act 1980 where the parent or the pupil, as the case may be–
(a) is in receipt of Child Tax Credit but not Working Tax Credit; and
(b) is in receipt of Child Tax Credit by virtue of an award which 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 as the income threshold for Child Tax Credit.

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Source: https://www.legislation.gov.uk/ssi/2003/350/regulation/3 (the official version)
Page: https://openlegislation.uk/education-school-meals-scotland-regulations-2003/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.