Regulation 2 Amendment of regulations

Schedule 3 to the Education (Student Support) Regulations 2000^f1 shall be amended as follows.

At the end of paragraph 4(3) there shall be added “or, if that amount is different in respect of each child, the lower or (as the case may be) lowest such amount”.

In paragraph 6(2) after paragraph (a) there shall be inserted the following paragraph—

“(aa)

where the first academic year of the student’s course begins before 1st September 2000, the gross amount of any sums paid as interest (including interest on a mortgage) in respect of which relief is given under the Income Tax Acts in respect of a loan to the parent, or where the parent’s income is computed as for the purposes of the income tax legislation of another member State, the gross amount of any such sums in respect of which relief would be given if that legislation made provision equivalent to the Income Tax Acts;”.