# The Disability Working Allowance (General) Regulations 1991, Regulation 49: Disregard of tax refund

Extent: E+W+S

Any amount by way of a refund of tax deducted from a student’s covenant income shall be disregarded in calculating the student’s income or capital.

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Source: https://www.legislation.gov.uk/uksi/1991/2887/regulation/49 (the official version)
Page: https://openlegislation.uk/disability-working-allowance-general-regulations-1991/regulation-49
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.