1 Title, commencement and application

(1)    The title of this Order is the Education (Free School Lunches) (Working Tax Credit) (Wales) Order 2009. It comes into force on 3 August 2009 and applies in relation to Wales.

(2)    In this Order—

“the 2002 Act” (“Deddf 2002”) means the Tax Credits Act 2002; and

“Working Tax Credit” (“Credyd Treth Gwaith”) has the same meaning as in the 2002 Act.

NOTES
Initial Commencement
Specified date

Specified date: 3 August 2009: see para (1) above.

Income Tax Allowances, Deductions & Reliefs93 Personal Taxes96 Tax Law96 Income Tax93

2 Prescribed tax credit

2Prescribed tax credit

Working Tax Credit is prescribed for the purposes of section 512ZB(4)(a)(iv) of the Education Act 1996 in circumstances where the parent entitled to it is treated as being engaged in qualifying remunerative work (within the meaning of the 2002 Act) by virtue of regulation 7D of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002.

NOTES
Initial Commencement
Specified date

Specified date: 3 August 2009: see art 1(1).

Tax Credits96 Income Tax Allowances, Deductions & Reliefs94 Personal Taxes96 Tax Law96 Income Tax94

Signature

Jane Hutt

Minister for Children, Education, Lifelong Learning and Skills, one of the Welsh Ministers

1 July 2009

Income Tax Allowances, Deductions & Reliefs92 Personal Taxes96 Tax Law96 Income Tax92

EXPLANATORY NOTE

EXPLANATORY NOTE (This note is not part of the Order)

This Order prescribes, for the purposes of section 512ZB of the Education Act 1996, Working Tax Credit where the parent is entitled to that Credit in the circumstances defined in regulation 7D of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002.

The effect of the Order is that where a parent is entitled to Working Tax Credit during the four-week period immediately after their employment ceases, or after they start to work less than 16 hours per week, their child is entitled to free school lunches.

Tax Credits96 Income Tax Allowances, Deductions & Reliefs93 Personal Taxes96 Tax Law96 Income Tax93