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.