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 [F3 pursuant 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 [F4 2007]; F5 ...

(c) in Northern Ireland, any grant which corresponds to income treated as student income in England F6 ...by virtue of paragraph (a)] [F7 and]

[F8 (d) in Wales, any adult dependant’s grant payable [F9 pursuant to regulations under section 22 of the Teaching and Higher Education Act 1998.]]]

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 Words 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)

F4 Word 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)

F5 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)

F6 Words 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)

F7 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)

F8 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)

F9 Words 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)

C1 Reg. 8 modified (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), 17, Sch. para. 23