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Tax credits: regulations

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The Tax Credits (Miscellaneous Amendments) Regulations, SI 2011/721, make technical and consequential changes to SI 2002/2006 (‘the Income Regulations’), SI 2002/2005 (‘the Entitlement Regulations’) and SI 2003/731 (‘the Health Regulations’).

The Education (Free School Lunches) (Prescribed Tax Credits) (England) (Amendment) Order, SI 2011/728, amends SI 2003/383 to ensure that changes made to child tax credit with effect from 6 April 2011 will not deprive those who would otherwise have been entitled to free school meals of that entitlement.

The Education (Residential Trips) (Prescribed Tax Credits) (England) (Amendment) Regulations, SI 2011/730, amend SI 2003/381 to ensure that the changes made to child tax credit with effect from 6 April 2011 will not deprive pupils who would otherwise be entitled to free board and lodging on a school residential trip of that entitlement.

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