PART 2 Income for the purposes of tax credits
CHAPTER 6 Student Income
Student income8
“Student income” means any grant under regulation 15 of the Education (Student Support) Regulations 2002 M1 other than—
a
a grant for a dependant child under paragraph (1)(c) of that regulation; or
b
a grant for books, travel and equipment under paragraph (8) of that regulation.
In the application of this regulation to Scotland and Northern Ireland the references to the provisions of regulation 15 of the Education (Student Support) Regulations of 2002 are to be construed as a reference to the provisions of any enactment having a corresponding effect there.
Payments of income in connection with students to be disregarded for the purposes of regulation 39
Income which is exempt from income tax by virtue of section 331 or 331A of the Taxes Act (which deal respectively with scholarship income and interest on the repayment of sums recovered by way of deductions in respect of student loans) M2 is disregarded in calculating a claimant’s income under regulation 3.