# The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003, 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 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 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; and
(c) in Northern Ireland, any grant which corresponds to income treated as student income in England and Wales by virtue of paragraph (a).”.

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Source: https://www.legislation.gov.uk/uksi/2003/2815/regulation/7 (the official version)
Page: https://openlegislation.uk/tax-credits-miscellaneous-amendments-no2-regulations-2003/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.