Regulation 7 Amendments to the Tax Credits (Definition and Calculation of Income) Regulations 2002

For regulation 8, substitute—

“Student Income

8.

“Student income” means, in relation to a student—

(a)

in England and Wales, any grant—

(i)

under regulation 15 of the Education (Student Support) Regulations 2002^f1 other than a grant under paragraph (1)(c) or (8) of that regulation or

(ii)

under regulation 15 of the Education (Student Support) (No.2) Regulations 2002^f2 other than a grant for Parents Learning Allowance as defined in regulation 15(7) of those Regulations;

(b)

in Scotland, any dependant’s grant payable under regulation 4(1)(c) of the Students' Allowances (Scotland) Regulations 1999^f3; and

(c)

in Northern Ireland, any grant which corresponds to income treated as student income in England and Wales by virtue of paragraph (a).”.