
1 
These Regulations may be cited as the Education (School Meals) (Scotland) Regulations 2003.
2 
In these Regulations–
 “Child Tax Credit” and “Working Tax Credit” have the same meaning as in the Tax Credits Act 2002; and
 “annual income” means the income for the tax year calculated in accordance with the Tax Credits (Definition and Calculation of Income) Regulations 2002.
3 
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.
PETER J PEACOCK
A member of the Scottish Executive
St Andrew’s House, Edinburgh
8th July 2003