46.—(1) For the purposes of ascertaining income other than grant income and loans treated as income in accordance with regulation 47 (treatment of student loans), any amounts intended for any expenditure specified in regulation 44(2) (determination of grant income), necessary as a result of his attendance on the course shall be disregarded but only if, and to the extent that, the necessary expenditure exceeds or is likely to exceed the amount of the payments on like expenditure excluded under regulation 44(2) or (3) or 47(6).
(2) Where a grant for school meals for dependent children or a grant for meals for dependent children aged 3 or 4 is paid pursuant to any regulations made under Articles 3 or 8(4) of the Education (Student Support) (Northern Ireland) Order 1998(1), that payment shall be disregarded as income.