The Education (Student Support) ( No. 2) Regulations (Northern Ireland) 2009

Definitions N.I.

1.—(1) In this Schedule:—

(a) “financial year” means the period of twelve months in respect of which the income of a person whose residual income is calculated under the provisions of this Schedule is computed for the purposes of the income tax legislation which applies to it;

(b) “household income” has the meaning given in paragraph 3;

(c) “independent eligible student” has the meaning given in paragraph 2;

(d) “Member State” means a Member State of the European Union;

(e) “new eligible student” means an eligible student who begins a specified designated course on or after 1st September 2004;

(f) “parent” means a natural or adoptive parent and “child”, “mother” and “father” are to be construed accordingly;

(g) “parent student” means an eligible student who is the parent of an eligible student;

(h) “partner” in relation to an eligible student means any of the following—

(i) the spouse of an eligible student;

(ii) the civil partner of an eligible student;

(iii) a person ordinarily living with an eligible student as if the person were the student’s spouse where an eligible student falls within paragraph 2(1)(a) and the student begins the specified designated course on or after 1st September 2000;

(iv) a person ordinarily living with an eligible student as if that person were the student’s civil partner where an eligible student falls within paragraph 2(1)(a) and the student begins the specified designated course on or after 1st September 2005;

(i) “partner” in relation to the parent of an eligible student means any of the following other than another parent of the eligible student—

(i) the spouse of an eligible student’s parent;

(ii) the civil partner of an eligible student’s parent;

(iii) a person ordinarily living with the parent of an eligible student as if the person were the parent’s spouse;

(iv) a person ordinarily living with the parent of an eligible student as if the person were the parent’s civil partner;

(j) “preceding financial year” means the financial year immediately preceding the relevant year;

(k) “prior financial year” means the financial year immediately preceding the preceding financial year;

(l) “relevant year” means the academic year of the course in respect of which the household income falls to be assessed;

(m) “residual income” means taxable income after the application of paragraph 4 (in the case of an eligible student), paragraph 5 (in the case of an eligible student’s parent), paragraph 6 (in the case of an eligible student’s partner) or paragraph 7 (in the case of the partner of a new eligible student’s parent) and income referred to in sub-paragraph (2) received net of income tax;

[F1 (n) “taxable income” means, in relation to paragraph 4, in respect of the academic year for which an application has been made under regulation 9 and, in relation to paragraph 5, in respect (subject to sub-paragraphs [F2 (3) to (4A)] of paragraph 5) of the prior financial year [F3 and in relation to paragraph 7, in respect (subject to sub-paragraphs (2) to (5) of paragraph 7) of the prior financial year]—

(i) the total income on which a person (“A”) is charged to income tax as determined at Step 1 of the calculation in section 23 of the Income Tax Act 2007, together with any payments and other benefits mentioned in section 401(1) of the Income Tax (Earnings and Pensions) Act 2003 (ignoring section 401(2) of that Act), received or treated as received by A, to the extent that they are not a component of the total income on which A is charged to income tax;

(ii) A’s total income from all sources as determined for the purposes of the income tax legislation of [F4 a Member State] which applies to A’s income; or

[F5 (iii) where the legislation of—

(aa) the United Kingdom and one or more Member States; or

(bb) more than one Member State

applies to the period, A’s total income from all sources as determined for the purposes of the income tax legislation under which the Department considers that A’s total income in that period is greatest (except as otherwise provided in paragraph 5),]

except that no account is taken of income referred to in sub-paragraph (2) paid to another party;]

(2) The income referred to in this sub-paragraph is any benefits under a pension arrangement pursuant to an order made under Article 25 of the Matrimonial Causes (Northern Ireland) Order 1978(1) which includes provision made by virtue of Articles 27B(4) and 27E(3) of that Order or pension benefits under Part 1 of Schedule 5 to the Civil Partnership Act 2004(2) which includes provision made by virtue of Parts 6 and 7 of that Schedule.

Textual Amendments

F1 Sch. 5 para. 1(1)(n) substituted (with application in accordance with reg. 1(2) of the amending Rule) by The Education (Student Support) (No. 2) Regulations (Northern Ireland) 2009 (Amendment) (No. 2) Regulations (Northern Ireland) 2014 (S.R. 2014/309), regs. 1(1), 5(a)

F2 Words in Sch. 5 para. 1(1)(n) substituted (4.6.2020) by The Education (Student Support) (Amendment) Regulations (Northern Ireland) 2020 (S.R. 2020/79), regs. 1(1), 5(a)(i)

F3 Words in Sch. 5 para. 1(1)(n) inserted (4.6.2020) by The Education (Student Support) (Amendment) Regulations (Northern Ireland) 2020 (S.R. 2020/79), regs. 1(1), 5(a)(ii)

F4 Words in Sch. 5 para. 1(1)(n)(ii) substituted (31.12.2020) by The Education (Student Fees and Support) (Amendment etc.) (EU Exit) Regulations (Northern Ireland) 2020 (S.R. 2020/295), regs. 1(3), 13(a)(i)

F5 Sch. 5 para. 1(1)(n)(iii) substituted (31.12.2020) by The Education (Student Fees and Support) (Amendment etc.) (EU Exit) Regulations (Northern Ireland) 2020 (S.R. 2020/295), regs. 1(3), 13(a)(ii)

Commencement Information

I1 Sch. 5 para. 1 in operation at 17.12.2009, see reg. 1(1)

(1)

S.I. 1978/1045 (N.I. 15); Article 27B was inserted by the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3123 (N.I. 22)), Article 162(1) and was amended by the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11)), Schedule 4. Article 27E was inserted by the Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)), Schedule 10, paragraph 1

(2)

2004 c.33; paragraph 25 of Schedule 5 was modified by S.I.2006/1934