{
  "url": "https://openlegislation.uk/covid-19-study-disruption-payment-scheme-regulations-northern-ireland-2021/schedule/paragraph-9",
  "json_url": "https://openlegislation.uk/covid-19-study-disruption-payment-scheme-regulations-northern-ireland-2021/schedule/paragraph-9.json",
  "legislation": "nisr/2021/52",
  "legislation_title": "The Covid-19 Study Disruption Payment Scheme Regulations (Northern Ireland) 2021",
  "legislation_url": "https://openlegislation.uk/covid-19-study-disruption-payment-scheme-regulations-northern-ireland-2021",
  "path": "schedule/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": "Tax and social security",
  "text": "(1) A payment under the Scheme may be taxable.\n(2) Regulations 68 to 70 of the Universal Credit Regulations (Northern Ireland) 2016 apply to a payment under the Scheme.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.R. 2016/ 216"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2021/52/schedule/paragraph/9",
    "retrieved_at": "2026-10-29T00:40:02.722452+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}