PART 2 U.K. Income for the purposes of tax credits

CHAPTER 6 U.K. Student Income

Student income U.K.

8.  “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.

Marginal Citations

M1 S.I. 2002/195.

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 3 U.K.

9.  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.

Marginal Citations

M2 Section 331A was inserted by section 60 of the Finance Act 1999.