Amendments to Schedule 2
8.—(1) Schedule 2 (student’s contribution) is amended as follows.
(2) In Part 1 (interpretation), paragraph 1(1), in the definition of “taxable income”—
(a)in paragraph (b), for “another EEA State” substitute “an EEA State”;
(b)for paragraph (c) substitute—
“(c)where the legislation of—
(i)the United Kingdom and one or more EEA State or Switzerland;
(ii)more than one EEA State; or
(iii)an EEA State and Switzerland,
applies to the period, the legislation under which the Welsh Ministers consider the person will pay the largest amount of tax in that period (except as otherwise provided in paragraph 4),”.
(3) In Part 2 (calculation of contribution)—
(a)in paragraph 3(1)(b) (calculation of the student’s residual income), for “another Member State” substitute “a Member State”;
(b)in paragraph 4 (calculation of eligible student’s partner’s residual income), for “another EEA State” substitute “an EEA State” in each place it occurs.