# The Jobseeker’s Allowance Regulations (Northern Ireland) 1996, Regulation 138: Income treated as capital

Extent: N.I.
Status: prospective

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

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Source: https://www.legislation.gov.uk/nisr/1996/198/regulation/138 (the official version)
Page: https://openlegislation.uk/jobseekers-allowance-regulations-northern-ireland-1996/regulation-138
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.