OpenLegislation

Regulation 138 Income treated as capitalI1

Northern Ireland Not yet in force

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

reg. 138 coming into force by Jobseeker’s Allowance 1996 reg. 1(1)
reg. 138(1) reg. 138 renumbered as reg. 138(1) by Social Security (Students and Income-Related Benefits Amendment) 2000 reg. 3(8)
reg. 138(2)(3) added by Social Security (Students and Income-Related Benefits Amendment) 2000 reg. 3(8)
reg. 138(3) words substituted by Social Security (Residential Care and Nursing Homes) 2002 Sch. Pt. 2 para. 13(a)
reg. 138(3) words omitted by Social Security (Residential Care and Nursing Homes) 2002 Sch. Pt. 2 para. 13(b)
reg. 131(3A)(e)and word added by Social Security (Students and Income-Related Benefits Amendment) 2003 reg. 3(1)(b)
reg. 138(3) words substituted by Social Security (Working Tax Credit and Child Tax Credit Consequential Amendments) 2003 Sch. 2 para. 17
reg. 138(3) words substituted by Social Security and Child Support 2007 reg. 4(6)
reg. 138(3) words omitted by Social Security 2007 reg. 3(7)(a)
reg. 138(4) added by Social Security 2007 reg. 3(7)(b)

Any amount by way of a refund of tax deducted from a student’s income shall be treated as capital.

Annotations

Commencement

I1: Reg. 138 in operation at 7.10.1996, see reg. 1(1)