Amendments to the Tax Credits (Definition and Calculation of Income) Regulations 2002
7. For regulation 8, substitute—
“Student Income
8. “Student income” means, in relation to a student—
(a)in England and Wales, any grant—
(i)under regulation 15 of the Education (Student Support) Regulations 2002(1) other than a grant under paragraph (1)(c) or (8) of that regulation or
(ii)under regulation 15 of the Education (Student Support) (No.2) Regulations 2002(2) other than a grant for Parents Learning Allowance as defined in regulation 15(7) of those Regulations;
(b)in Scotland, any dependant’s grant payable under regulation 4(1)(c) of the Students' Allowances (Scotland) Regulations 1999(3); and
(c)in Northern Ireland, any grant which corresponds to income treated as student income in England and Wales by virtue of paragraph (a).”.