# Students Awards Regulations (Northern Ireland) 2002, Regulation 3: Calculation of income


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 for the purposes of the relevant tax legislation (the necessary apportionment being made in any case where the relevant provisions of that legislation change during the year).

---
Source: https://www.legislation.gov.uk/nisr/2002/265/regulation/3 (the official version)
Page: https://openlegislation.uk/students-awards-regulations-northern-ireland-2002/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.