The Tax Credits (Definition and Calculation of Income) Regulations 2002 No. 2006

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

CHAPTER 6 U.K. Student Income

[F1 Student Income U.K.

8.   “Student income” means, in relation to a student—

[F2 (a) in England, any adult dependant’s grant payable—

(i) under regulation 41 of the Education (Student Support) Regulations 2006 in relation to an academic year which begins on or after 1st September 2006 but before 1st September 2007;

(ii) under regulation 43 of the Education (Student Support) Regulations 2007 in relation to an academic year which begins on or after 1st September 2007 but before 1st September 2008;

(iii) under regulation 42 of the Education (Student Support) Regulations 2008 in relation to an academic year which begins on or after 1st September 2008 but before 1st September 2009; or

(iv) under regulation 44 of the Education (Student Support) (No. 2) Regulations 2008 in relation to an academic year which begins on or after 1st September 2009;]

(b) in Scotland, any dependant’s grant payable under regulation 4(1)(c) of the Students' Allowances (Scotland) Regulations 1999; F3 ...

(c) in Northern Ireland, any grant which corresponds to income treated as student income in England and Wales by virtue of paragraph (a)] [F4 and]

[F5 (d) in Wales, any adult dependant’s grant payable—

(i) under regulation 22 of the Assembly Learning Grants and Loans (Higher Education) (Wales) Regulations 2006 in relation to an academic year which begins on or after 1st September 2006 but before 1st September 2007;

(ii) under regulation 26 of the Assembly Learning Grants and Loans (Higher Education) (Wales) Regulations 2007 in relation to an academic year which begins on or after 1st September 2007 but before 1st September 2008; or

(iii) under regulation 26 of the Assembly Learning Grants and Loans (Higher Education) (Wales) Regulations 2008 in relation to an academic year which begins on or after 1st September 2008.]

Textual Amendments

F1 Reg. 8 substituted (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 7

F2 Reg. 8(a) substituted (1.9.2008) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169), regs. 1, 5(2)

F3 Word in reg. 8(b) omitted (6.4.2006) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 12(3)

F4 Word in reg. 8(c) added (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 12(4)

F5 Reg. 8(d) substituted (1.9.2008) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169), regs. 1, 5(3)

[F6 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 753 or 776 of ITTOIA (which deal respectively with interest on the repayment of student loans and scholarship income) is disregarded in calculating a claimant’s income under regulation 3.]

Textual Amendments

F6 Reg. 9 substituted (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 13