Regulation 10 InterpretationI1
Scotland
In this Part–
F1...
“gross income” means income from all sources before deductions for or relief from tax or other statutory charge;
“residence” in or outside the United Kingdom shall have the same meaning as it has in the Taxes Acts.
Annotations
Textual amendments
- F1
Words in reg. 10 omitted (1.4.2013) by virtue of The Education (Fees, Awards and Student Support) (Miscellaneous Amendments) (Scotland) Regulations 2013 (S.S.I. 2013/80), regs. 1(2), 5