{
  "url": "https://openlegislation.uk/employment-and-support-allowance-regulations-northern-ireland-2008/regulation-142",
  "json_url": "https://openlegislation.uk/employment-and-support-allowance-regulations-northern-ireland-2008/regulation-142.json",
  "legislation": "nisr/2008/280",
  "legislation_title": "The Employment and Support Allowance Regulations (Northern Ireland) 2008",
  "legislation_url": "https://openlegislation.uk/employment-and-support-allowance-regulations-northern-ireland-2008",
  "path": "regulation/142",
  "kind": "regulation",
  "number": "142",
  "heading": "Student’s income treated as capital",
  "text": "(1) Any amount by way of a refund of tax deducted from a student’s income is to be treated as capital.\n(2) An amount paid from access funds as a single lump sum is to be treated as capital.\n(3) An amount paid from access funds as a single lump sum which is intended and used for an item other than food, ordinary clothing or footwear, household fuel, rent or rates for which housing benefit is payable or any housing costs to the extent that they are met under regulation 67(1)(c) or 68(1)(d), of a single claimant or, as the case may be, of the claimant’s partner, or which is used for an item other than any water charges for which that claimant or partner is liable, is to be disregarded as capital but only for a period of 52 weeks from the date of the payment.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 142 in operation at 27.10.2008, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2008/280/regulation/142",
    "retrieved_at": "2026-11-12T03:38:16.781320+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."
}