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The Education (Student Support) (Amendment) Regulations 2002
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- 2002 No. 1318
- Regulation 10
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10.—(1) Schedule 3 shall be amended as follows.
(2) In paragraph 2(1) after the words ““financial year” means” insert “, subject to sub-paragraph (1A),”.
(3) After paragraph 2(1) insert the following—
“(1A) In the case of an eligible student whose parent’s income is subject to the income tax legislation of the Republic of Ireland, for the purposes of this Part of this Schedule the income of the student’s parent in the period from 1st January 2001 to 5th April 2001 shall be treated not only as income in the financial year ending on 5th April 2001 but also as income in the period from 6th April 2001 to 31st December 2001 and the latter period shall be treated as a financial year notwithstanding that it is less than 12 months in duration.”.
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