# The Education (Assisted Places) (Scotland) Regulations 2001, Paragraph 2


Where any income of a person is not part of their total income by reason only that–
(a) they are not resident, ordinarily resident or domiciled in the United Kingdom; or
(b) the income does not arise in the United Kingdom; or
(c) the income arises from an office, service or employment, income from which is exempt from tax in pursuance of any enactment,
their income for the purposes of these Regulations shall be computed as though such income were part of their total income.

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Source: https://www.legislation.gov.uk/ssi/2001/222/schedule/1/paragraph/2 (the official version)
Page: https://openlegislation.uk/education-assisted-places-scotland-regulations-2001/schedule-1/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.