The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003

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)..

(2)

S.I. 2002/3200 as amended by S.I. 2003/1065.