# Students Awards Regulations (Northern Ireland) 1997, Regulation 4: Calculation of income

Extent: N.I.

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).

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Source: https://www.legislation.gov.uk/nisr/1997/361/regulation/4 (the official version)
Page: https://openlegislation.uk/students-awards-regulations-northern-ireland-1997/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.