# The Repayment of Student Loans (Scotland) Regulations 2000, Regulation 10: Interpretation

Extent: S

In this Part–
...
“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.

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Source: https://www.legislation.gov.uk/ssi/2000/110/regulation/10 (the official version)
Page: https://openlegislation.uk/repayment-of-student-loans-scotland-regulations-2000/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.