The Education (Student Fees, Awards and Support etc.) (Amendment) (No. 2) Regulations 2020

(7) (1) For the purposes of determining the residual income of an eligible part-time student’s parent’s partner (“P”), there is deducted from the taxable income of P the aggregate of any amounts falling within any of the following sub-paragraphs (unless already deducted in determining a person’s taxable income)— (a) the gross amount of any premium or sum relating to a pension (not being a premium payable under a policy of life assurance) in respect of which relief is given under section 188 of the Finance Act 2004, or where the income is computed for the purposes of the income tax legislation of another Member State, the gross amount of any such premium in respect of which relief would be given if that legislation made provision equivalent to the Income Tax Acts; (b) in any case where income is computed for the purposes of the Income Tax Acts by virtue of sub-paragraph (7), any sums equivalent to the deduction mentioned in paragraph (a) of this sub-paragraph, provided that any sums deducted do not exceed the deductions which would be made if the whole of P’s income were in fact income for the purposes of the Income Tax Acts; (c) where P is a parent student or P holds a statutory award, £1,130. (2) The Secretary of State may, for the purpose of enabling the eligible part-time student to attend the course without hardship, ascertain P’s residual income for the financial year beginning immediately before the relevant year (“the current financial year”) if the Secretary of State is satisfied that the aggregate of the residual incomes of P and the eligible part-time student’s parent in the current financial year is likely to be not more than 85% of the sterling value of the aggregate of— (a) the residual income of P in the prior financial year applicable to P; and (b) the residual income of the eligible part-time student’s parent in the prior financial year applicable to the parent. (3) In the event that sub-paragraph (2) or this paragraph was applied in the previous academic year of the current course, the Secretary of State may, for the purpose of enabling the eligible part-time student to attend the course without hardship, ascertain P’s residual income for the current financial year if the Secretary of State is satisfied that the aggregate of the residual incomes of P and the eligible part-time student’s parent in the current financial year is likely to be not more than 85% of the sterling value of the aggregate of the residual incomes of P and the eligible part-time student’s parent in the previous financial year. (4) In an academic year immediately following one in which the Secretary of State has ascertained P’s residual income for the current financial year under sub-paragraph (2) or, where applicable, under sub-paragraph (3), the Secretary of State must ascertain P’s residual income in the preceding financial year. (5) In an academic year immediately following one in which the Secretary of State has ascertained P’s residual income for the previous financial year under sub-paragraph (4), the Secretary of State must ascertain P’s residual income in the prior financial year. (6) Where P satisfies the Secretary of State that P’s income is wholly or mainly derived from the profits of a business or profession carried on by P, then any reference in this Schedule to a prior financial year in relation to P means the earliest period of twelve months which ends after the start of the financial year immediately preceding the preceding financial year and in respect of which accounts are kept relating to that business or profession. (7) Where P is in receipt of any income which does not form part of P’s income for the purpose of the Income Tax Acts or the income tax legislation of another Member State by reason only that— (a) P is not resident or domiciled in the United Kingdom, or where P’s income is computed as for the purposes of the income tax legislation of another Member State, not so resident or domiciled in that Member State; (b) the income does not arise in the United Kingdom, or where P’s income is computed for the purposes of the income tax legislation of another Member State, does not arise in that Member State; or (c) the income arises from an office, service or employment, income for which is exempt from tax in pursuance of any legislation, P’s taxable income for the purposes of this Schedule is computed as though the income under this sub-paragraph were part of P’s income for the purpose of the Income Tax Acts or the income tax legislation of another Member State, as the case may be. (8) Where P’s income is computed as for the purposes of the income tax legislation of another Member State, it is computed under the provisions of this Schedule in the currency of that Member State and P’s income for the purposes of this Schedule is the sterling value of that income determined in accordance with the average rate published by Her Majesty’s Revenue and Customs for the calendar year which ends before the end of the prior financial year. (9) Where the Secretary of State determines that P and the eligible part-time student’s parent are separated for the duration of the relevant year, P’s residual income is not taken into account in determining the household income. (10) Where the Secretary of State determines that P and the eligible part-time student’s parent have separated in the course of the relevant year, P’s residual income is determined by reference to P’s residual income under sub-paragraph (1) divided by 52 and multiplied by the number of complete weeks in the relevant year for which the Secretary of State determines that P and the eligible student’s parent are not separated.

Amendments relating to new payment rates for student support

11

The Schedule to these Regulations has effect (amendments to the Education (Student Support) Regulations 2011 relating to new payment rates for student support).

Amendments relating to funding for postgraduate top-up courses

12

• (1) In the Education (Postgraduate Master’s Degree Loans) Regulations 2016—

• (a) in regulation 3 (eligible students)—

• (i) in paragraph (3), before sub-paragraph (a), insert—

(za) A is excused from undertaking any part of the course due to— (i) A’s previous experience; (ii) A having taken a module or other unit of work of another course; or (iii) A having been awarded a credit, credit point or equivalent measurement of study in respect of any part of another course;

• (ii) after paragraph (3) insert—

(3A) Paragraph (3)(za) does not apply where— (a) A was so excused as a result of transferring to the course from a designated course; and (b) the Secretary of State considers A being so excused to be reasonable in the circumstances.

• (b) in regulation 4 (designated courses)—

• (i) in paragraph (1)(a), after “a” insert “full”;

• (ii) after paragraph (4) insert—

(4ZA) In paragraphs (1)(a) and (1A)[^f00020], “full postgraduate master’s degree course” means a course which, independent of a student’s previous experience or any module or other unit of work, credit, credit point or equivalent measurement of study taken or awarded in respect of another course, leads to a master’s degree.

• (2) In the Education (Postgraduate Doctoral Degree Loans and the Education (Student Loans) (Repayment) (Amendment) (No. 2) etc.) Regulations 2018—

• (a) in regulation 3 (eligible students)—

• (i) in paragraph (3), before sub-paragraph (a), insert—

(za) A is excused from undertaking any part of the course due to— (i) A’s previous experience; (ii) A having taken a module or other unit of work of another course; or (iii) A having been awarded a credit, credit point or equivalent measurement of study in respect of any part of another course;

• (ii) after paragraph (3) insert—

(3A) Paragraph (3)(za) does not apply where— (a) A was so excused as a result of transferring to the course from a designated course; and (b) the Secretary of State considers A being so excused to be reasonable in the circumstances.

• (b) in regulation 4 (designated courses)—

• (i) in paragraph (1)(a), after “a” insert “full”;

• (ii) after paragraph (3) insert—

(3ZA) In paragraphs (1)(a) and (2A)[^f00021], “full postgraduate doctoral degree course” means a course which, independent of a student’s previous experience or any module or other unit of work, credit, credit point or equivalent measurement of study taken or awarded in respect of another course, leads to a doctoral degree.

Amendments relating to postgraduate support for students in receipt of a social work bursary

13

• (1) In regulation 159(4) of the Education (Student Support) Regulations 2011 (eligible postgraduate students), for sub-paragraph (a) substitute—

(a) A is, in connection with the course— (i) eligible to apply for a healthcare bursary; (ii) eligible to apply for any allowance under the Nursing and Midwifery Student Allowances (Scotland) Regulations 2007[^f00022]; (iii) eligible to apply for any allowance, bursary or award of a similar description made by UKRI; (iv) eligible to apply for any allowance, bursary or award of a similar description made by A’s institution which includes any payment for the purpose of meeting additional expenditure incurred by A by reason of A’s disability; (v) in receipt of any allowance, bursary or award of a similar description made under section 67(4)(a) of the Care Standards Act 2000[^f00023], or under section 46 of the Children and Social Work Act 2017[^f00024], which includes payment for meeting additional expenditure incurred by A by reason of A’s disability, save to the extent that A is in receipt of such an allowance, bursary or award in respect of travel expenses; or (vi) in receipt of any allowance, bursary or award of a similar description made under section 116(2)(a) of the Regulation and Inspection of Social Care (Wales) Act 2016[^f00025] which includes payment for meeting additional expenditure incurred by A by reason of A’s disability;

• (2) In regulation 3(3) of the Education (Postgraduate Master’s Degree Loans) Regulations 2016 (eligible students), for sub-paragraph (j) substitute—

(j) A is, in connection with the course— (i) eligible to apply for a healthcare bursary; (ii) eligible to apply for any allowance under the Nursing and Midwifery Student Allowances (Scotland) Regulations 2007; or (iii) in receipt of any allowance, bursary or award of a similar description made under section 67(4)(a) of the Care Standards Act 2000, or under section 46 of the Children and Social Work Act 2017, which includes payment for meeting additional expenditure incurred by A by reason of A’s disability, save to the extent that A is in receipt of such an allowance, bursary or award in respect of travel expenses; or

• (3) In regulation 3(3) of the Education (Postgraduate Doctoral Degree Loans and the Education (Student Loans) (Repayment) (Amendment) (No. 2) etc.) Regulations 2018 (eligible students), for sub-paragraph (k) substitute—

(k) A is, in connection with the course— (i) eligible to apply for a healthcare bursary; (ii) eligible to apply for any allowance under the Nursing and Midwifery Student Allowances (Scotland) Regulations 2007; or (iii) in receipt of any allowance, bursary or award of a similar description made under section 67(4)(a) of the Care Standards Act 2000, or under section 46 of the Children and Social Work Act 2017, which includes payment for meeting additional expenditure incurred by A by reason of A’s disability, save to the extent that A is in receipt of such an allowance, bursary or award in respect of travel expenses; or

Amendments relating to fee support for master’s degree students who have previously received a grant from the Welsh Government

14

In regulation 3(3) of the Education (Postgraduate Master’s Degree Loans) Regulations 2016 (eligible students), for sub-paragraph (k) substitute—

(k) subject to paragraph (7), A has previously received— (i) a loan other than under these Regulations in respect of a course, where that loan was paid out of funds provided by a government authority within the United Kingdom; or (ii) a grant under regulation 33(1) of the Education (Student Support) (Postgraduate Master’s Degrees) (Wales) Regulations 2019 (basic grant or contribution to costs grant).

Amendments relating to funding when a module of study, or a similar unit of work, forming part of a master’s degree is repeated

15

• (1) The Education (Postgraduate Master’s Degree Loans) Regulations 2016 are amended as follows.

• (2) For regulation 13(5) (payment of postgraduate master’s degree loans: duty on academic authority to inform the Secretary of State if student withdraws from course) substitute—

(5) The academic authority must forthwith inform the Secretary of State and provide the Secretary of State with particulars if— (a) the student withdraws, is suspended or is expelled from their course, or is otherwise absent; or (b) the student is required to repeat a module or a similar unit of work.

• (3) In regulation 15 (absence from course)—

• (a) in the heading, after “from” insert “, or repetition of parts of,”;

• (b) for paragraph (1) substitute—

(1) Subject to paragraphs (2) to (6), if the Secretary of State receives a notice under regulation 13(5)(a) or (b) or paragraph (2)(a) to (c) of Schedule 2 of an eligible student’s— (a) lack of attendance on the designated course; or (b) need to repeat a module or similar unit of work, the Secretary of State may not make any further payment of the postgraduate master’s degree loan.

• (4) in paragraph (2)—

• (a) for “student’s lack of attendance” substitute “Secretary of State receiving a notice referred to in paragraph (1)”;

• (b) omit “during the student’s absence”.

• (5) after paragraph (4) insert—

(5) The academic authority must inform the Secretary of State if the eligible student— (a) completes the module or unit of work; or (b) is no longer required to complete the module or unit of work. (6) After considering the information given under paragraph (5), the Secretary of State must recommence further payments of the postgraduate master’s degree loan under regulation 13.

Amendments relating to students in receipt of funding under the Education Psychology Funding Training Scheme

16

In regulation 3 of the Education (Postgraduate Doctoral Degree Loans and the Education (Student Loans) (Repayment) (Amendment) (No 2) etc) Regulations 2018 (eligible students)—

• (a) at the end of paragraph (3)(k) (as substituted by these Regulations), insert—

(iv) in receipt of financial assistance provided under the Educational Psychology Funded Training scheme; or

• (b) after paragraph (10) insert—

(11) In paragraph (3)(k)(iv), “Educational Psychology Funded Training scheme” means the scheme of the same name under section 14 of the Education Act 2002.

Amendments relating to the amount of loan for master’s and doctoral degrees

17

• (1) In regulation 12 of the Education (Postgraduate Master’s Degree Loans) Regulations 2016 (amount of postgraduate master’s degree loan), in paragraphs (1) and (2), for “£10,906” substitute “£11,222”.

• (2) In the Education (Postgraduate Doctoral Degree Loans and the Education (Student Loans) (Repayment) (Amendment) (No 2) etc) Regulations 2018—

• (a) in regulation 12(1) (amount of postgraduate doctoral degree loan), for “£25,700” substitute “£26,445”;

• (b) in regulation 13(4) (payment of postgraduate doctoral degree loan), for “£10,906” substitute “£11,222”.

Correction of the Education (Student Support) (European University Institute) Regulations 2010 and the Education (Student Support) Regulations 2011

18

• (1) In Schedule 1 to the Education (Student Support) (European University Institute) Regulations 2010, in paragraph 4B(b) (persons granted section 67 leave), for “first day of the first academic year of the course” substitute “relevant date”.

• (2) In regulation 12(1) of the Education (Student Support) Regulations 2011 (meaning of “previous course”), in sub-paragraphs (a), (b)(ii) and (b)(iii)(aa), for “one or both” substitute “any”.

Revocation of the Education (Student Fees, Awards and Support etc.) (Amendment) Regulations 2020

19

The Education (Student Fees, Awards and Support etc.) (Amendment) Regulations 2020[^f00026] are revoked.

SCHEDULE — Amendments relating to new payment rates for student support

1

In the following table, in each provision of the Education (Student Support) Regulations 2011 listed in column 1, for the corresponding figure in column 2 (existing figure) substitute the corresponding figure in column 3 (new figure)—

Signed

Chris Skidmore — Minister of State — Department for Education — 22nd January 2020

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

This instrument revokes and replaces the Education (Student Fees, Awards and Support etc.) (Amendment) Regulations 2020 due to a defect in that instrument and amends the following Regulations (“the Student Finance Regulations”)—

• the Education (Fees and Awards) (England) Regulations 2007 (S.I. 2007/779) (“the Fees and Awards Regulations”);

• the Education (Student Support) (European University Institute) Regulations 2010 (S.I. 2010/447) (“the European University Institute Regulations”);

• the Education (Student Support) Regulations 2011 (S.I. 2011/1986) (“the Student Support Regulations”);

• the Further Education Loans Regulations 2012 (S.I. 2012/1818);

• the Education (Postgraduate Master’s Degree Loans) Regulations 2016 (S.I. 2016/606) (“the Master’s Regulations”);

• the Higher Education (Fee Limit Condition) (England) Regulations 2017 (S.I. 2017/1189) (“the Fee Limit Condition Regulations”);

• the Education (Postgraduate Doctoral Degree Loans and the Education (Student Loans) (Repayment) (Amendment) (No. 2) etc.) Regulations 2018 (S.I. 2018/599) (“the Doctoral Regulations”).

Regulation 2 amends the Student Finance Regulations to provide that a student who has been granted indefinite leave to remain in the United Kingdom as a victim of domestic violence or domestic abuse is eligible to receive funding in respect of a further education course, an undergraduate higher education course, a master’s degree course or doctoral degree course, or a course at the European University Institute. There is no requirement that these students must have been resident in the UK, EEA or Switzerland for the 3 years immediately prior to the start of their course to qualify for funding. Further, if a student is granted indefinite leave to remain as a victim of domestic violence or domestic abuse after their course has begun, the student may become eligible for funding. Regulation 2 also amends the Fee Limit Condition Regulations to provide that a student granted indefinite leave to remain as a victim of domestic violence or domestic abuse is a “qualifying person”, meaning the student may not be charged more than a prescribed maximum amount in tuition fees. It also amends the Fees and Awards Regulations to provide that a student granted indefinite leave to remain as a victim of domestic violence or domestic abuse cannot be charged higher tuition fees than a prescribed maximum amount. Regulation 2(2)(a)(i) inserts an omitted definition of “Islands”.

Regulation 3 amends the Student Finance Regulations to provide that a student who has been granted Calais leave to remain in the United Kingdom is eligible to receive funding in respect of a further education course, and undergraduate higher education course, a master’s degree course or a doctoral degree course, or a course at the European University Institute, as are any of their dependent children granted “leave in line”. Further, regulation 3 amends the Fee Limit Condition Regulations to provide that a student with Calais leave to remain (or their child) is a “qualifying person”, meaning the student may not be charged more than a prescribed maximum amount in tuition fees. It also amends the Fees and Awards Regulations to provide that a student with Calais leave to remain (or their dependent child) cannot be charged higher tuition fees than a prescribed maximum amount.

Regulation 4 amends the Student Support Regulations, in respect of full-time and part-time higher education courses and postgraduate courses, the Master’s Regulations, in respect of master’s degree courses, and the Doctoral Regulations, in respect of doctoral degree courses in Wales, to provide that a course in that devolved authority which has been specifically designated by the government of the relevant devolved authority (or in the case of a course in Scotland, which has been specifically designated by the governments of all three devolved authorities) is a designated course for the purpose of the applicable Regulations. The effect is that funding may be provided to eligible students undertaking the course.

Regulation 5 amends regulation 7 of the Student Support Regulations to provide that a student who transfers from a full-time course which started before 1st August 2019 to an accelerated course which started on or after 1st August 2019 will be entitled to apply for a fee loan for their accelerated course up to the higher limits that apply for an accelerated course starting on or after 1st August 2019 and grants and loans for living and other costs. The Secretary of State will be able to reassess the amount of support payable to the student after the transfer and the student may be able to apply to the Secretary of State to borrow an additional amount of loan in respect of the course to which the student transfers.

Regulation 6 updates the various formulae in regulation 47 of the Student Support Regulations which relate to full-time childcare grants. Additionally, regulation 6(2)(e)(ii) corrects the drafting in regulation 47(2BA) so that the formula correctly multiples the basic amount of childcare grant by 52, while regulation 6(2)(g) corrects regulation 47(6) to remove incorrect references to regulation 47(3AA) and 47(3B).

Regulation 6(2)(f) inserts paragraphs (5A) and (5B) into regulation 47 to provide that an eligible student may request less than the amount of childcare grant to which the student is entitled under regulation 47. Where a student makes such a request, the amount of childcare grant payable is the amount requested provided the Secretary of State considers the amount requested to be reasonable in the circumstances.

Regulation 7 corrects regulations 68 and 69 of the Student Support Regulations to provide that students aged 60 or over on the first day of the first academic year of their course do not qualify for reduced rate non-means tested loans for living costs. They qualify only for the fully means tested loan for living costs.

Regulation 8, in relation to an academic year which begins on or after 1st August 2020, amends the subject categories in the Student Support Regulations and the Fee Limit Condition Regulations to replace “geographical and environmental studies” with “geography, earth and environmental studies”.

Regulation 9 amends regulation 139 of the Student Support Regulations to provide that part-time courses of initial teacher training below degree level do not qualify for loans for living costs.

Regulation 10 amends Schedules 4 and 6 of the Student Support Regulations and makes provision in circumstances where a student’s household income is based on the incomes of both parents, or a student’s parent and the parent’s partner. In these circumstances, where the parents’, or parent and partner’s, income falls by 15% or more compared to either the “prior financial year” (as defined in the Student Support Regulations), or the previous financial year, the Secretary of State may assess the parent’s, or parent’s partner’s, income for the current financial year.

The amendments in regulation 10(3)(b)(i) (in the substitute sub-paragraph (5)) and 10(4)(c)(i) (in the substitute sub-paragraph (4)) corrects an instance of “(3) and, where applicable, under sub-paragraph (4)” to “(3) or, where applicable, under sub-paragraph (4)” and an instance of “(2) and, where applicable, under sub-paragraph (3)” to “(2) or, where applicable, under sub-paragraph (3)” when restating those sub-paragraphs of paragraph 5 of Schedule 4 and paragraph 5 of Schedule 6 to the Student Support Regulations respectively. Regulations 10(3)(b)(ii) and 10(4)(c)(ii) also correct the definition of “prior financial year” in paragraph 5 of Schedules 4 and 6.

Regulations 10(2), 10(3)(c) and 10(4)(d) make corrections to regulation 42(6), paragraph 6 of Schedule 4 and paragraph 6 of Schedule 6 respectively. Regulations 10(3)(c) and 10(4)(d) omit sub-paragraph (4) from paragraph 6 of Schedule 4 and paragraph 6 of Schedule 6 respectively.

Further, at regulation 10(4)(b), this instrument corrects paragraph 3 of Schedule 6 to the Student Support Regulations by adding an unintentionally omitted provision.

Regulation 11 and the Schedule to these Regulations amend the Student Support Regulations to update the payment rates for student support in relation to an academic year which begins on or after 1st August 2020.

Regulation 12 amends regulation 3 of the Master’s Regulations and regulation 3 of the Doctoral Regulations to provide that a student is not an “eligible student” under those Regulations where the student is excused from undertaking any part of the course as a result of previous experience or having completed part of a previous course, except where the student is transferring courses and the Secretary of State considers it reasonable in the circumstances that the student should be so excused. Regulation 12 also amends regulation 4 of the Master’s Regulations and regulation 4 of the Doctoral Regulations to provide that support under those instruments is available only for students studying on “full” (as defined) master’s and doctoral degree courses.

Regulation 13 amends regulation 159 of the Student Support Regulations, regulation 3 of the Master’s Regulations and regulation 3 of the Doctoral Regulations to provide that a student is not an “eligible student” under those Regulations if the student is in receipt of an allowance, bursary or award made under section 67(4) of the Care Standards Act 2000 or section 46 of the Children and Social Work Act 2017.

Regulation 14 amends regulation 3 of the Master’s Regulations in relation to a course which begins on or after 1st August 2020, to provide that a student who has previously received a grant under regulation 33(1) of the Education (Student Support) Postgraduate Master’s Degrees (Wales) Regulations 2019 is not eligible for a master’s degree loan.

Regulation 15 amends the Masters Regulations to provide that when a student repeats a module or similar unit of work forming part of a master’s degree, that repeat study is not funded.

Regulation 16 amends regulation 3 of the Doctoral Regulations, in relation to a course which begins on or after 1st August 2020, to provide that a student who is in receipt of funding under the Educational Psychology Funded Training scheme is not eligible for a doctoral degree loan.

Regulation 17 amends the Master’s Regulations and the Doctoral Regulations to increase the maximum amounts of master’s degree and doctoral degree loans for students beginning those courses on or after 1st August 2020.

Regulation 18 makes two corrections: paragraph (1) corrects a drafting error in the European University Institute Regulations. Paragraph (2) corrects a drafting error in regulation 12 of the Student Support Regulations.

Regulation 19 makes the aforementioned revocation of the Education (Student Fees, Awards and Support etc.) (Amendment) Regulations 2020.

An impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sectors is foreseen.

Footnotes

[^f00001]: 1998 c. 30. Section 22 was amended by section 146 of, and Schedule 11 to, the Learning and Skills Act 2000 (c. 21), paragraph 236 of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1), section 147 of the Finance Act 2003 (c. 14), sections 42, 43 of, and Schedule 7 to, the Higher Education Act 2004 (c. 8), section 257 of the Apprenticeships, Skills, Children and Learning Act 2009 (c. 22), section 76 of the Education Act 2011 (c. 21), section 88 of the Higher Education and Research Act 2017 (c. 29) and S.I. 2013/1881. There are amendments to section 42 but none is relevant. Section 43(1) is cited for the meaning of “prescribed” and “regulations”.

[^f00002]: 2017 c. 29.

[^f00003]: S.I. 2007/779.

[^f00004]: 1971 c. 77; to which there are amendments but none is relevant.

[^f00005]: S.I. 2010/447; relevant amending instruments are S.I. 2012/3059 and S.I. 2019/142. There other amending instruments but none is relevant.

[^f00006]: S.I. 2011/1986; relevant amending instruments are S.I. 2012/1653, S.I. 2014/2765, S.I. 2015/1951, S.I. 2017/52, 2017/114, S.I. 2018/434, 2018/443, 2018/472, S.I. 2019/142, 2019/983; there are other amending instruments but none is relevant.

[^f00007]: S.I. 2012/1818; relevant amending instrument S.I. 2019/142.

[^f00008]: S.I. 2016/606; relevant amending instruments are S.I. 2017/594, 2019/142

[^f00009]: S.I. 2017/1189; relevant amending instruments are S.I., 2018/903, S.I. 2019/142

[^f00010]: S.I. 2018/599; relevant amending instrument is S.I. 2019/142.

[^f00011]: S.R. 2009 No. 373; relevant amending instruments are S.R. 2010 No. 383, S.R. 2017 No. 7, S.R. 2017 No. 43, S.R. 2019 No. 35, S.R. 2019 No.102 and S.R. 2019 No. 223. There are other amending instruments but none is relevant.

[^f00012]: S.I. 1998/1760 (N.I. 14). Article 3 was amended by section 147 of the Learning and Skills Act 2000 (c. 21), section 147 of the Finance Act 2003 (c. 14), paragraph 238 of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1) section 1 of the Student Loans (Amendment) Act (Northern Ireland) 2011 (c. 2) S.I. 2005/1116 (N.I. 5) and S.I. 2013/1881.

[^f00013]: S.S.I. 2007/154; relevant amending instrument are S.S.I. 2008/205, S.S.I 2016/261, S.S.I. 2017/180, S.S.I. 2018/307 and S.S.I. 2019/70. There are other amending instruments but none is relevant.

[^f00014]: S.I. 2017/47 (W. 21); relevant amending instruments are S.I. 2018/191 (W. 42), S.I. 2018/814 (W. 165) and S.I. 2019/235 (W. 54).

[^f00015]: S.I. 2018/191 (W. 42).

[^f00016]: S.I. 2017/523 (W. 109); relevant amending instrument is S.I. 2017/712 (W. 169).

[^f00017]: S.I. 2019/895 (W. 161).

[^f00018]: S.I. 2018/656 (W. 124).

[^f00019]: 2004 c. 12. Section 188 was amended by paragraph 2 of Schedule 18 to, and paragraph 1 of Schedule 27 to, the Finance Act 2007 (c. 11), section 52 of the finance Act 2013 (c. 29), paragraph 13 of Schedule 7 to the Finance Act 2014 (c. 26)

[^f00020]: Added by regulation 4(2)(b)(i) of these Regulations.

[^f00021]: Added by regulation 4(3)(b)(i) of these Regulations.

[^f00022]: S.S.I. 2007/151. Relevant amending instruments are S.S.I. 2007/503, S.S.I. 2009/308, 2009/188, S.S.I 2012/72, S.S.I. 2013/80, S.S.I. 2016/82, S.S.I. 2017/180, S.S.I. 2018/171 and S.S.I. 2019/70.

[^f00023]: 2000 c. 14. Section 67 was amended by the Health and Social Care Act 2012 (c. 7, the Regulation and Inspection of Social Care (Wales) Act 2016 anaw. 2 and the Children and Social Work Act 2017 (c. 16).

[^f00024]: 2017 c. 16.

[^f00025]: 2016 anaw. 2.

[^f00026]: S.I. 2020/46.