5. For regulation 139A of the Employment and Support Allowance Regulations 2008 (treatment of special support loans)(1) and the heading of that regulation, substitute—
139A. A loan under the Education (Student Support) Regulations 2011 or regulations made under section 73 of the Education (Scotland) Act 1980 that is intended to meet the cost of books, equipment, travel or childcare is to be disregarded as income.”.
S.I. 2008/794; regulation 139A was inserted by S.I. 2016/743.