{
  "url": "https://openlegislation.uk/income-support-general-regulations-northern-ireland-1987/regulation-68",
  "json_url": "https://openlegislation.uk/income-support-general-regulations-northern-ireland-1987/regulation-68.json",
  "legislation": "nisr/1987/459",
  "legislation_title": "The Income Support (General) Regulations (Northern Ireland) 1987",
  "legislation_url": "https://openlegislation.uk/income-support-general-regulations-northern-ireland-1987",
  "path": "regulation/68",
  "kind": "regulation",
  "number": "68",
  "heading": "Income treated as capital",
  "text": "Any amount by way of a refund of tax deducted from a student's income shall be treated as capital.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "word omitted",
      "affecting": "nisr/2022/230",
      "affecting_title": "The Social Security (Habitual Residence and Past Presence) (Amendment No. 2) Regulations (Northern Ireland) 2022"
    },
    {
      "type": "word added",
      "affecting": "nisr/2022/230",
      "affecting_title": "The Social Security (Habitual Residence and Past Presence) (Amendment No. 2) Regulations (Northern Ireland) 2022"
    },
    {
      "type": "added",
      "affecting": "nisr/2022/230",
      "affecting_title": "The Social Security (Habitual Residence and Past Presence) (Amendment No. 2) Regulations (Northern Ireland) 2022"
    },
    {
      "type": "reg. 68 renumbered as reg. 68(1)",
      "affecting": "nisr/2000/242",
      "affecting_title": "The Social Security (Students and Income-Related Benefits Amendment) Regulations (Northern Ireland) 2000"
    },
    {
      "type": "added",
      "affecting": "nisr/2000/242",
      "affecting_title": "The Social Security (Students and Income-Related Benefits Amendment) Regulations (Northern Ireland) 2000"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2002/132",
      "affecting_title": "The Social Security (Amendment) (Residential Care and Nursing Homes) Regulations (Northern Ireland) 2002"
    },
    {
      "type": "words omitted",
      "affecting": "nisr/2002/132",
      "affecting_title": "The Social Security (Amendment) (Residential Care and Nursing Homes) Regulations (Northern Ireland) 2002"
    },
    {
      "type": "omitted",
      "affecting": "nisr/2003/367",
      "affecting_title": "The Social Security (Back to Work Bonus and Lone Parent Run-on Amendment and Revocation) Regulations (Northern Ireland) 2003"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2003/195",
      "affecting_title": "The Social Security (Working Tax Credit and Child Tax Credit Consequential Amendments) Regulations (Northern Ireland) 2003"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2007/196",
      "affecting_title": "The Social Security and Child Support (Miscellaneous Amendments) Regulations (Northern Ireland) 2007"
    },
    {
      "type": "words omitted",
      "affecting": "nisr/2007/154",
      "affecting_title": "The Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2007"
    },
    {
      "type": "added",
      "affecting": "nisr/2007/154",
      "affecting_title": "The Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2007"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/1987/459/regulation/68",
    "retrieved_at": "2026-10-29T03:18:43.914608+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."
}