Regulation 9 References to income

(1)

For the purposes of this Part the income of any person for a financial year shall, subject to the provisions of Schedule 1, be taken to be his total income for that year; and, in this paragraph and that Schedule, “total income” has the same meaning as in section 1(2)(b) of the Income and Corporation Taxes Act 1988^f1.

(2)

For the purposes of this Part “relevant income” as respects parents of an assisted pupil means, in relation to any financial year, their income for that year aggregated with the unearned income for that year, if any, of the pupil himself and of any other of the parents' children who are wholly or mainly dependent on them at the time the relevant income is calculated less, where paragraph (3) or (5) applies, the sum there mentioned; and in this paragraph the reference to unearned income is a reference to income other than such as arises from gainful employment.

(3)

Subject to paragraph (5), the relevant income, calculated as aforesaid, shall be reduced by £1,165 in respect of each person other than the assisted pupil who—

(a)

at the time the relevant income is calculated, is wholly or mainly dependent on the parents or on payments made to him or for his benefit as mentioned in paragraph (4),

(b)

is a child or other relative of one or both of the parents, and

(c)

normally resides in the same household as the parents and the assisted pupil.

(4)

The payments referred to in paragraph (3)(a) are ones made by one or both of the parents, including sums paid as mentioned in paragraph 3(2)(f) of Schedule 1, but excluding any other payments which fall to be deducted in ascertaining total income for the purposes of these Regulations.

(5)

Where a child (other than the assisted pupil) who is wholly or mainly dependent on the parents or on payments made to him or for his benefit by one or both of them is the holder of an award of a kind described in paragraph (6) and there has been deducted, in calculating the amount of that award, a sum exceeding £1,165 in respect of the parental contribution which is assumed to be available as part of the resources of that child, that sum shall be deducted from the relevant income in lieu of the £1,165 prescribed in respect of that child by paragraph (3).

(6)

The awards referred to in paragraph (5) are—

(a)

an allowance granted by the Secretary of State for Scotland pursuant to regulations from time to time in force and having effect under sections 73 and 74 of the Act^f2 providing for the payment of allowances to students^f3;

(b)

a bursary granted by an education authority pursuant to regulations from time to time in force and having effect under section 49 of the Act^f4 providing for the payment of bursaries to persons undertaking courses of full-time education which are not courses of school education^f5;

(c)

a mandatory award paid by a local education authority in England or Wales pursuant to regulations from time to time in force under section 1 of the Education Act 1962^f6 providing for the payment of awards to students attending specified courses of further or higher education^f7;

(d)

an award made by—

(i)

an education and library board in Northern Ireland pursuant to article 50 of the Education and Libraries (Northern Ireland) Order 1986^f8 and regulations from time to time in force thereunder^f9, being an award for the purpose of enabling or encouraging the holder to take advantage of educational facilities specified in or designated under such regulations; or

(ii)

the Department of Education for Northern Ireland pursuant to article 51 of the said Order and regulations from time to time in force thereunder^f10, being an award in respect of attendance at a course for the training of teachers.

(7)

In this regulation, any reference to the parents of an assisted pupil is a reference to the persons who are his parents at the time the relevant income is calculated.

Annotations

Footnotes

f1: 1988 c. 1.
f2: Sections 73 and 74 were amended by the Self-Governing Schools etc. (Scotland) Act 1989 (c. 39), section 73 and Schedule 10, paragraph 8(17) respectively.
f3: The Regulations in force at the date on which these Regulations were made are the Students' Allowances (Scotland) Regulations 1991 (S.I. 1991/1522, as amended by S.I. 1993/3184 and 1994/3148). The administrative arrangements for assessing assumed parental contributions are set out in the “Guide to Undergraduate Allowances 1994-95” (Form AB2) published in April 1994 by the Student Awards Agency, copies of which are obtainable from the Student Awards Agency for Scotland, Awards Branch, Gyleview House, 3 Redheughs Rigg, Edinburgh, EH12 9HH.
f4: Section 49 was amended by the Self-Governing Schools etc. (Scotland) Act 1989 (c. 39), Schedule 10, paragraph 8(9).
f5: The Regulations in force at the date on which Regulations were made are the Education Authority Bursaries (Scotland) Regulations 1988 (S.I. 1988/1042, as amended by S.I. 1988/1423, 1989/1113, 1990/1347, 1991/834, 1993/3184 and 1994/3148).
f6: 1962 c. 12; section 1 was substituted by section 19 of and Schedule 5 to the Education Act 1980 (c. 20) and amended by section 4 of the Education (Grants and Awards) Act 1984 (c. 11).
f7: The Regulations in force at the date on which these Regulations were made were the Education (Mandatory Awards) (No.2) Regulations 1993 (S.I. 1993/2914), the Education (Mandatory Awards) (Amendment) Regulations 1994 (S.I. 1994/1606) and the Education (Mandatory Awards) (Amendment) (No 2) Regulations 1994 (S.I. 1994/3043). All sets of Regulations are due to be revoked on 1st September 1995 and replaced by the Education (Mandatory Awards) Regulations 1994 (S.I. 1994/3044).
f8: S.I. 1986/594 (N.I.3).
f9: The Regulations in force at the date on which these Regulations were made are the Students Awards Regulations (Northern Ireland) 1993 (S.R. (N.I.) 1993 No.439).
f10: The Regulations in force at the date on which these Regulations were made are the Students Awards Regulations (Northern Ireland) 1993 (S.R. (N.I.) 1993 No. 439).