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"Child Tax Credit" and "Working Tax Credit" have the same meaning as in the Tax Credits Act 2002[2];

"annual income" means the income for the tax year calculated in accordance with the Tax Credits (Definition and Calculation of Income) Regulations 2002[3].

Prescribed tax credits
     3. Child Tax Credit is prescribed for the purposes of section 457(4)(b)(iii) of the 1996 Act in the following circumstances -

(a) where the parent is entitled to Child Tax Credit but not to Working Tax Credit; and

(b) where the parent is receiving Child Tax Credit by virtue of an award based on 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.

Prescribed benefit or allowance
     4. Support provided under Part VI of the Immigration and Asylum Act 1999 is prescribed for the purposes of section 457(4)(b)(iii) of the 1996 Act.


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

27th February 2003

[2] 2002 c. 21.back

[3] S.I. 2002/2006.back

 

© Crown copyright 2003

Prepared 7 March 2003