
1 
These Regulations may be cited as the Education (School Lunches) (Scotland) Regulations 2009 and come into force on 3rd August 2009.
2 
In these Regulations–
 “the 1980 Act” means the Education (Scotland) Act 1980;
 “the 2002 Act” means the Tax Credits Act 2002;
 “the 2002 Regulations” means the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002;
 “child tax credit” means the tax credit provided for by section 1(a) of the 2002 Act;
 “the relevant income” has the meaning given by section 7(3) of the 2002 Act; and
 “working tax credit” means the tax credit provided for by section 1(b) of the 2002 Act.
3 
Child tax credit is prescribed for the purposes of section 53(3)(a)(iv) of the 1980 Act where the parent–
(a) is in receipt of an award of child tax credit which is based on the relevant income not exceeding the amount determined for the purposes of section 7(1)(a) of the 2002 Act as the income threshold for child tax credit; and
(b) is not in receipt of an award of working tax credit except where–
(i) the award is based on the relevant income not exceeding the amount determined for the purposes of section 7(1)(a) of the 2002 Act as the income threshold for working tax credit; or
(ii) the parent entitled to the award is treated as being engaged in qualifying remunerative work (within the meaning of the 2002 Act) by virtue of regulation 7D of the 2002 Regulations.
4 
Child tax credit is prescribed for the purposes of section 53(3)(b)(iii) of the 1980 Act where the pupil–
(a) is in receipt of an award of child tax credit which is based on the relevant income not exceeding the amount determined for the purposes of section 7(1)(a) of the 2002 Act as the income threshold for child tax credit; and
(b) is not in receipt of an award of working tax credit except where–
(i) the award is based on the relevant income not exceeding the amount determined for the purposes of section 7(1)(a) of the 2002 Act as the income threshold for working tax credit; or
(ii) the pupil entitled to the award is treated as being engaged in qualifying remunerative work (within the meaning of the 2002 Act) by virtue of regulation 7D of the 2002 Regulations.
5 
The Education (School Meals) (Scotland) Regulations 2003 are revoked.
ADAM INGRAM
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
12th May 2009