{
  "url": "https://openlegislation.uk/disability-working-allowance-general-regulations-northern-ireland-1992/regulation-49",
  "json_url": "https://openlegislation.uk/disability-working-allowance-general-regulations-northern-ireland-1992/regulation-49.json",
  "legislation": "nisr/1992/78",
  "legislation_title": "The Disability Working Allowance (General) Regulations (Northern Ireland) 1992",
  "legislation_url": "https://openlegislation.uk/disability-working-allowance-general-regulations-northern-ireland-1992",
  "path": "regulation/49",
  "kind": "regulation",
  "number": "49",
  "heading": "Disregard of tax refund",
  "text": "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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/1992/78/regulation/49",
    "retrieved_at": "2026-10-29T02:58:22.979848+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."
}