The Education (Student Support) (No. 2) Regulations (Northern Ireland) 2009 (Amendment) (No. 2) Regulations (Northern Ireland) 2012

Amendment of the Education (Student Support) (No. 2) Regulations (Northern Ireland) 2009

6.  In regulation 43—

(a) in paragraph (1), after sub-paragraph (g) insert—

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

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

(gc) “relevant year” means the academic year of the course in respect of which the eligible student’s dependants’ income falls to be assessed;

(gd) “residual income” means taxable income after the application of paragraph (5) (in the case of an eligible student’s partner) or paragraph (6) (in the case of an eligible student’s adult dependants);

(ge) “taxable income” means, in respect of the prior financial year, a person’s taxable income from all sources computed for the purposes of—

(i) the Income Tax Acts;

(ii) the income tax legislation of another Member State which applies to the person’s income; or

(iii) where the legislation of more than one Member State applies to the period, the legislation under which the Department considers the person will pay the largest amount of tax in that period,

except that no account is taken of income referred to in paragraph (1A) paid to another party.”;

(b) after paragraph (1), insert—

“(1A) The income referred to in this 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.”;

(c) in paragraph (2)—

(i) omit the words “subject to paragraph (3)”;

(ii) for “for the academic year in question” substitute “(for the relevant year for the purposes of regulation 45(2)(b) and for the prior financial year for the purposes of regulation 48(7))”;

(d) in paragraph (3) for the words “net income is the net income calculated in accordance with paragraph (2)”, substitute “residual income is”;

(e) after paragraph (4), insert—

“(5) An eligible student’s partner’s residual income is determined in accordance with paragraph 6 of Schedule 5.

(6) An eligible student’s adult dependants’ residual income is determined in accordance with paragraph 5 of Schedule 5 (other than sub-paragraphs (8), (9) and (10) of paragraph 5), references to the parent being construed as references to the eligible student’s adult dependants.”.

(1)

1978 N.I. 15

(2)

2004 c.33