Chapter 10 Students

Northern Ireland

1. 131Interpretation
2. 132Calculation of grant income
3. 133Calculation of covenant income where a contribution is assessed
4. 134Calculation of covenant income where no grant income or no contribution is assessed
5. 135Relationship with amounts to be disregarded under Schedule 8
6. 136Other amounts to be disregarded
7. 137Treatment of student loans and postgraduate loans
8. 138Treatment of payments from access funds
9. 139Treatment of fee loans
10. 139ATreatment of loans for specific purposes
11. 140Disregard of contribution
12. 141Further disregard of student’s income
13. 142Student’s income treated as capital
14. 143Disregard of changes occurring during summer vacation