Statutory Instrument 2005 No. 1014

The Education (Residential Trips) (Prescribed Tax Credits) (England) (Amendment) Regulations 2005

(The document as of February, 2008)

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STATUTORY INSTRUMENTS

2005 No. 1014

EDUCATION, ENGLAND

The Education (Residential Trips) (Prescribed Tax Credits) (England) (Amendment) Regulations 2005

	Made	30th March 2005
	Laid before Parliament	8th April 2005
	Coming into force	30th April 2005

The Secretary of State for Education and Skills, in exercise of the powers conferred upon her by sections 457(4)(b)(iii) and 569 of the Education Act 1996[1] hereby makes the following Regulations:

Citation, commencement, and extent
    1. - (1) These Regulations may be cited as The Education (Residential Trips) (Prescribed Tax Credits) (England) (Amendment) Regulations 2005 and shall come into force on 30^t^h April 2005.

    (2) These Regulations apply only in relation to England.

Amendment
    2.After regulation 4 of the Education (Residential Trips) (Prescribed Tax Credits) (England) Regulations 2003[2] there shall be inserted the following regulation -

Derek Twigg
Parliamentary Under Secretary of State Department for Education and Skills

30th March 2005

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.

Notes:

[1] 1996 c.56. Section 457(4)(b) was substituted by s.200 of the Education Act 2002 (2002.c.32)back

[2] S.I. 2003/381back

[3] 2002 c. 16back

ISBN 0 11 072740 1

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