[F19. Any–U.K.
(a) education maintenance allowance payable by virtue of regulations made under section 518 of the Education Act 1996 (payment of school expenses; grant of scholarships etc. ); or
(b) sum (not being an allowance coming within (a)) in respect of a course of study attended by a child or young person payable by virtue of regulations made under section 518 of the Education Act 1996, section 49 of the Education (Scotland) Act 1980 M1 (power to assist persons to take advantage of educational facilities) or section 12(2)(c) of the Further and Higher Education (Scotland) Act 1992 (provisions of financial assistance to students). ]
Textual Amendments
F1Sch. 2 para. 9 substituted (14.3.2000) by The Tax Credits Schemes Amendment (Education Maintenance Allowance) Regulations 2000 (S.I. 2000/421), regs. 1, 3(1), (2)(a)
Marginal Citations