CHAPTER 6U.K. Student Income
[F1Student IncomeU.K.
8. “Student income” means, in relation to a student—
[F2(a)in England, any adult dependant’s grant payable [F3pursuant to regulations under section 22 of the Teaching and Higher Education Act 1998;]
(b)in Scotland, any dependant’s grant payable under regulation 4(1)(c) of the Students' Allowances (Scotland) Regulations [F42007]; F5...
(c)in Northern Ireland, any grant which corresponds to income treated as student income in England F6...by virtue of paragraph (a)] [F7and]
[F8(d)in Wales, any adult dependant’s grant payable [F9pursuant to regulations under section 22 of the Teaching and Higher Education Act 1998.]]]
Textual Amendments
F1Reg. 8 substituted (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 7
F2Reg. 8(a) substituted (1.9.2008) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169), regs. 1, 5(2)
F3Words in reg. 8(a) substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 3(3)(a)
F4Word in reg. 8(b) substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 3(3)(b)
F5Word 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)
F6Words in reg. 8(c) omitted (6.4.2012) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 3(3)(c)
F7Word in reg. 8(c) added (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 12(4)
F8Reg. 8(d) substituted (1.9.2008) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169), regs. 1, 5(3)
F9Words in reg. 8(d) substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 3(3)(d)
Modifications etc. (not altering text)
C1Reg. 8 modified (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), 17, Sch. para. 23
[F10 Payments of income in connection with students to be disregarded for the purposes of regulation 3U.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
F10Reg. 9 substituted (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 13