{
  "url": "https://openlegislation.uk/students-awards-regulations-northern-ireland-1997/regulation-4",
  "json_url": "https://openlegislation.uk/students-awards-regulations-northern-ireland-1997/regulation-4.json",
  "legislation": "nisr/1997/361",
  "legislation_title": "Students Awards Regulations (Northern Ireland) 1997",
  "legislation_url": "https://openlegislation.uk/students-awards-regulations-northern-ireland-1997",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Calculation of income",
  "text": "In calculating a person’s income for any year, any reduction for income tax is to be made by calculating the tax payable on the income received in that year as if the year were a year of assessment within the meaning of the Income Tax Acts (the necessary apportionment being made in any case where the relevant provisions of those Acts change during the year).",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 4 in operation at 1.9.1997, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/1997/361/regulation/4",
    "retrieved_at": "2026-10-29T02:27:48.745779+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."
}