Citation and commencement

1. These Regulations may be cited as the Further and Higher Education (Student Support) (Amendment) Regulations 2014 and come into force on 1st August 2014.

Amendment of the Further Education Loans Regulations 2012

2.The Further Education Loans Regulations 2012( 2 ) are amended in accordance with regulations 3 to 8.

3. In regulation 2 (interpretation) of the Further Education Loans Regulations 2012—

(a) omit the definition of “Apprenticeship Framework”;

(b) for the definition of “designated further education course” substitute—

“ “designated further education course” means a course designated by the Secretary of State under regulation 4; ” ;

(c) for the definition of “further education course” substitute—

“ “further education course” means—

4. In regulation 3 (eligible students)—

(a) in paragraph (5), for “(4)(b) and (4)(c)” substitute “(3)(b) and (3)(c)”; and

(b) in paragraph (6), for “(4)(c)” substitute “(3)(c)”.

5. For regulation 4 (designated courses) substitute—

“ 4. —(1) A further education course may be designated by the Secretary of State for the purposes of section 22(1) of the 1998 Act where—

(a) the course began on or after 1st August 2013; and

(b) the institution providing the course is situated in England.

(2) The Secretary of State may revoke or suspend the designation of a course which is designated under paragraph (1). ” .

6. In regulation 5(3)( 3 ) (period of eligibility)—

(a) for the full-stop at the end of sub-paragraph (f) substitute “; and”; and

(b) after sub-paragraph (f) insert—

“ (g) three years for any other type of course. ” .

7. In regulation 9 (transfer to another institution), omit the words “or, if an eligible student is an apprentice, that eligible student’s employment status is terminated”.

8. In regulation 15 (standard entitlement of eligible students)—

(a) in paragraph (1), for the words “a different category of further education course, as listed in regulation 4” substitute “a different type of further education course”; and

(b) in paragraph (3), before the full-stop at the end of that paragraph insert “, unless the student has previously qualified for a fee loan by reason of this paragraph.”

Amendment of the Education (Student Support) Regulations 2011

9.The Education (Student Support) Regulations 2011( 4 ) are amended in accordance with regulations 10 and 11.

10. For regulation 42(1)(ge) (interpretation of Chapter 4) substitute—

“ (ge) “taxable income” means, in respect of the prior financial year—

(i) the total income on which a person (“A”) is charged to income tax as determined at Step 1 of the calculation in section 23 of the Income Tax Act 2007 ( 5 ) , together with any payments and other benefits mentioned in section 401(1) of the Income Tax (Earnings and Pensions) Act 2003 ( 6 ) (ignoring section 401(2) of that Act), received or treated as received by A, to the extent that they are not a component of the total income on which A is charged to income tax;

(ii) A’s total income from all sources as determined for the purposes of the income tax legislation of another Member State which applies to A’s income; or

(iii) where the legislation of more than one Member State applies to the period, A’s total income from all sources as determined for the purposes of the income tax legislation under which the Secretary of State considers that A’s total income in that period is greatest,

except than no account is taken of income referred to in paragraph (1A) paid to another party; ” .

11. In Schedule 4 (financial assessment)—

(a) for paragraph 1(1)(o) substitute—

“ (o) “taxable income” means, in relation to paragraph 4, in respect of the academic year for which an application has been made under regulation 9 and, in relation to paragraph 5, in respect (subject to sub-paragraphs (3), (4) and (5) of paragraph 5) of the prior financial year—

(i) the total income on which a person (“A”) is charged to income tax as determined at Step 1 of the calculation in section 23 of the Income Tax Act 2007 ( 7 ) , together with any payments and other benefits mentioned in section 401(1) of the Income Tax (Earnings and Pensions) Act 2003 ( 8 ) (ignoring section 401(2) of that Act), received or treated as received by A, to the extent that they are not a component of the total income on which A is charged to income tax;

(ii) A’s total income from all sources as determined for the purposes of the income tax legislation of another Member State which applies to A’s income; or

(iii) where the legislation of more than one Member State applies to the period, A’s total income from all sources as determined for the purposes of the income tax legislation under which the Secretary of State considers that A’s total income in that period is greatest (except as otherwise provided in paragraph 5),

except than no account is taken of income referred to in sub-paragraph (2) paid to another party; ” .

(b) in paragraph 4(1)(b), omit the words “under section 273 of the Income and Corporation Taxes Act 1988( 9 ) or”; and

(c) in paragraph 5—

(i) omit sub-paragraph (1);

(ii) in sub-paragraph (2), from the beginning to the word “permitted” substitute “For the purposes of determining the residual income of an eligible student’s parent (“A” in this paragraph) there is deducted from the taxable income of A the aggregate of any amounts falling within any of the following sub-paragraphs (unless already deducted in determining a person’s taxable income)”; and

(iii) in sub-paragraph (2)(a), omit the words “under section 273 of the Income and Corporation Taxes Act 1988( 10 ) or”.