(a) the board in the area of which the person was last resident during the period of 2 years preceding the relevant day;

(b) if sub-paragraph (a) does not apply, the board in the area of which the institution providing the person's course is situate.

(a) in respect of fees, an amount equal to the aggregate of any fees payable in respect of the student as are described in Schedule 5;


(i) the amount if any by which the student's resources exceed his requirements for the purposes of regulation 12(1) (whether or not a maintenance grant is calculated under sub-paragraph (b)), or

(ii) amount of any income disregarded in the student's case by virtue of paragraph (1)(1)(b) of Schedule 7,



whichever is the less;

(b) where the award is a full award, in respect of maintenance a sum calculated in accordance with regulation 12.

(a) who attends a specified course during an academic year beginning after 31st August 1999; and

(b) who has been - 


(i) resident in the area of a board and ordinarily resident in the British Islands throughout the three years immediately preceding the first year of the specified course; or

(ii) in the case of a person entitled to the payment of an award by virtue of regulation 7(5) throughout the three years immediately preceding the first year of the specified course ordinarily resident in the European Economic Area throughout the three years immediately preceding the first year of the specified course; and



(c) to whom an award has not been made under these Regulations or previous awards regulations by the board in respect of the specified course; and

(d) who, if he has previously attended a course of higher education, has attended such a course which was provided by a college listed in Part I of Schedule 4.

(a) subject to sub-paragraph (2), on the recommendation of the academic authority, the student commences to attend another course at the institution;

(b) subject to sub-paragraph (2), with the written consent of the academic authorities of both institutions concerned, given on educational grounds the student commences to attend a course at another institution;

(c) after commencing a course for the Certificate in Education, the student is, on or before the completion of that course, admitted to a course for the degree of Bachelor of Education;

(d) after commencing a course for the degree (other than an honours degree) of Bachelor of Education, the student is, on or before the completion of that course, admitted to a course for the honours degree of Bachelor of Education; or

(e) after commencing a course for a first degree (other than an honours degree) the student is, before the completion of that course, admitted to a course for an honours degree in the same subject or subjects at the institution.

    (2) A board may refuse to transfer an award in pursuance of sub-paragraph 1(a) or (b) if, after consulting the academic authority concerned, it is satisfied that when the student requested such transfer he did not intend to complete the course to which his request related.

    (3) For the purposes of the duty of a board to transfer an award in pursuance of sub-paragraph (1)(c) or (d) it shall be immaterial whether or not the two courses are provided by the same institution.

Conditions relating to applications
     2.  - (1) Subject to sub-paragraphs (2) and (3) an award shall be subject to the conditions that - 

(a) an application in respect thereof shall be made in writing and shall reach the board not later than four months after the date of the beginning of the year of the course; and

(b) the applicant furnishes the board with a written undertaking that, where provisional or other payments made in pursuance of the award in respect of a year exceed (for whatever reason) the amount of the award payable in respect of that year, he will, if called upon so to do, repay the excess amount; and

(c) the applicant if so required by the board will provide it from time to time with such information as it may consider necessary for the exercise of its functions under Part II of these Regulations.

    (2) An application shall be treated as having reached the board as required by sub-paragraph (1)(a) where - 

(a) to the knowledge of the board the application has so reached another board;

(b) not later than four months after the date of the beginning of the course that course has not become a specified course and the application reaches the board not later than four months after the date on which that course becomes a specified course;

(c) in the case of a person who becomes a European student as the result of the accession of the State of which he is a national to the European Community the application reaches the board not later than four months after the date of the accession;

(d) in the case of a refugee, or the spouse or child of a refugee, the application reaches the board not later than four months after the date on which the refugee was recognised as a refugee; or

(e) having regard to the circumstances of the particular case, the board considers it should be so treated.

    (3) Where the applicant is a minor, any reference in sub-paragraph (1)(b) to the applicant shall be construed as including his parent.

Termination and extension of awards
     3.  - (1) Subject to sub-paragraphs (2) to (4), an award shall terminate on the expiry of the period ordinarily required to complete the course in respect of which it is made or to which it is transferred in pursuance of paragraph 1(1).

    (2) If the academic authority refuses to allow the student to complete his course, the board shall terminate the award forthwith.

    (3) If the student does not complete his course within the period ordinarily required, the board - 

(a) may extend the award until he has completed the course; and

(b) shall extend the award for a period equivalent to any period in respect of which it has made any payment under regulation 16(1).

    (4) The board may extend an award to enable a student to follow an associated course of study during or at the end of the course in respect of which he holds an award.

    (5) The board may, after consultation with the academic authority, terminate an award if it is satisfied that the student has either - 

(a) abandoned the course in respect of which he holds the award and the award does not fall to be transferred in pursuance of paragraph 1(1); or

(b) shown himself by his conduct to be unfitted to hold an award.

Supplementary provisions
     4.  - (1) If, after consultation with the academic authority concerned, a board is of the opinion that the attendance, conduct or progress of a student in relation to a course is not satisfactory, it may suspend or terminate an award held by him in respect of that course, or withhold or reduce any payment normally due in respect of that award.

    (2) If, in the case of a student who is required to provide information in accordance with paragraph 2(1)(c), the board is satisfied that he has wilfully failed to comply with any such requirement or has provided information which he knows to be false in a material particular, or has recklessly provided information which is false in a material particular, the board may terminate the award or withhold any payments due under the award as it sees fit.

(a) to an institution for awarding or accrediting any qualification where the institution does not provide the whole or part of the course and is not a publicity-funded institution;

(b) for board and lodging;

(c) for field trips (including any tuition element of such fees); and

(d) for attending any graduation or other ceremony,

subject to the following maxima:

(i) in the case of a course not covered by any other sub-paragraph, £1,025 but where the final year of a course ordinarily required to be completed after less than 15 weeks' attendance, £510;

(ii) for courses undertaken at a university or relevant institution of higher education in the Republic of Ireland;


(a) £2,770 in the case of a course with a substantial laboratory or workshop component, or a course leading to the Postgraduate Certificate in Education, or the pre-clinical elements of courses in medicine, dentistry and veterinary science;

(b) £4,985 in the case of the clinical training elements of courses in medicine, dentistry and veterinary science;

(c) £1,855 in the case of a course which is not covered by sub-paragraph (a) or (b);



(iii) subject to sub-paragraph (iv), in respect of courses at institutions which are neither maintained nor assisted by grants paid out of public funds, £960;

(iv) in the case of a course at the University of Buckingham, four instalments of £600; in the case of a course at the Guildhall School of Music, three instalments of £1,230, in the case of a course at Heythrop College, three instalments of £605 and in the case of the Royal Agricultural College, three instalments of £565;

(v) where during the year of a course which is described in the definition of "course of initial teacher training" in regulation 3(1), any periods of full-time study are in aggregate less than 10 weeks £510;

(vi) where during the year of a sandwich course any periods of full-time study are in aggregate less than 10 weeks, £510;

(vii) where during the year of an international course the periods of full-time study at the institution in the United Kingdom or the Republic of Ireland are in aggregate less than 10 weeks, £510;

(viii) in respect of the final year of a course referred to in sub-paragraph (iv) which is ordinarily required to be completed before the first, the second or in the case of a course at the University of Buckingham, the third of the dates 1st January, 1st April, 1st July and 1st September which follow the beginning of that year, the first, the first two, or the first three of the instalments which would be payable respectively if this paragraph did not apply;

(ix) in respect of not more than one academic year of a course referred to in sub-paragraph (vi) or (vii) where the periods of full-time study at the institution in the United Kingdom or the Republic of Ireland are 10 weeks or more, but in respect of that year and any previous such years the aggregate of any one or two periods of attendance which are not periods of full-time study at the institution (disregarding intervening vacations) exceeds 30 weeks, or where the institution is the University of Oxford or Cambridge, 25 weeks, £510;

(x) in the case of a full-time course at the Union Theological College, Belfast, the Edgehill College, Belfast, the Irish Baptist College, Belfast, or the Belfast Bible College, Belfast, the degrees of Bachelor of Divinity, Bachelor of Theology or the Diploma in Theology of Queen's University, Belfast, a first and second instalment of £618 and a third instalment of £619;

(a) any period while he is attending the course; and

(b) the Christmas and Easter vacations;

and the amount of such requirement ("ordinary maintenance requirement") shall be determined in accordance with this Part.

    (2) Where a student's ordinary maintenance requirements are different in respect of different parts of a year, his ordinary maintenance requirement for that year shall be the aggregate of the proportionate parts of those differing requirements.

     2.  - (1) This paragraph shall apply in the case of - 

(a) any student who does not reside at his parents' home; and

(b) any student residing at his parents' home whose parents by reason of age, incapacity or otherwise cannot reasonably be expected to support him and in respect of whom the board is satisfied that in all the circumstances the ordinary maintenance requirements specified herein would be appropriate.

    (2) In the case of such a student the ordinary maintenance requirement shall be £1,855 except that - 

(a) where he is attending a course at the University of London or at an institution within the area comprising the City of London and the Metropolitan Police District, it shall be £2,280; and

(b) where he is attending, for at least eight weeks and as a necessary part of his course, an overseas institution, it shall (notwithstanding anything in paragraph (a)) be - 

     £3,495 if the country concerned is a higher-cost country;

     £2,655 if the country concerned is a high-cost country; and

     £1,855 in any other case.

     3. In the case of any other student the ordinary maintenance requirement shall be £1,515.

(a) for supplementary maintenance in the cases and for the periods mentioned in paragraphs 5, 6 and 10; and

(b) in respect of such expenditure as is mentioned in paragraphs 7 to 9;

and the amount of any such requirement ("supplementary requirement") shall be determined in accordance with this Part.

     5.  - (1) This paragraph shall apply in the case of a student who having, in any academic year, attended his course - 

(a) in the case of a course provided at the University of Oxford or the University of Cambridge, for a period of 25 weeks 3 days; or

(b) in the case of any other course, for a period of 30 weeks 3 days,

in that year attends a course so provided for a further period ("the excess period").

    (2) In respect of each week and any part of a week comprised in the excess period the supplementary requirement shall be - 

(a) in the case of a student residing at his parents' home, £44;

(b) in the case of any other student, £63 except that - 


(i) where he is attending a course at the University of London or at an institution within the area comprising the City of London and the Metropolitan Police District, it shall be £84;

(ii) where he is attending, for at least eight weeks and as a necessary part of his course, an overseas institution, it shall (notwithstanding anything in sub-paragraph (i)) be - 

     £118 if the country concerned is a higher-cost country;

     £91 if the country concerned is a high-cost country; and

     £63 in any other case.

     6.  - (1) This paragraph shall apply in the case of a student who attends at his course for a period of not less than 45 weeks in any continuous period of 52 weeks.

    (2) In respect of each aggregate period of a complete week for which he does not attend at his course in the period of 52 weeks in question, the student's supplementary requirement shall be determined in accordance with paragraph 5(2).

     7.  - (1) This paragraph shall apply in the case of a student who is obliged to incur reasonable expenditure - 

(a) in the case of a student attending a course in medicine, dentistry or nursing, a necessary part of which is a period of study by way of clinical training, for the purpose of attending in connection with his course any hospital or other premises in the United Kingdom (not comprised in the institution) at which facilities for clinical training are provided, but not incurred for the purpose of residential study away from the institution;

(b) within or outside the United Kingdom for the purpose of attending for a period of at least eight weeks and as a necessary part of his course, an overseas institution.

    (2) The student's supplementary requirement in respect of such expenditure shall be the amount of such expenditure less £250.

    (3) For the purposes of this paragraph any reference to expenditure incurred for the purpose of attending an institution or period of study - 

(a) includes expenditure both before and after so attending; and

(b) does not include any expenditure specified in paragraph 9.

     8.  - (1) This paragraph shall apply in the case of a student who reasonably incurs any expenditure in insuring against liability for the cost of medical treatment provided outside the United Kingdom for any illness or bodily injury contracted or suffered during a period of study outside the United Kingdom which is a necessary part of the student's course.

    (2) The student's supplementary requirement in respect of such expenditure shall be the amount reasonably incurred.

     9.  - (1) This paragraph shall apply in the case of a disabled student where the board is satisfied that by reason of his disability he is obliged to incur additional expenditure in respect of his attendance at the course.

    (2) The student's supplementary requirements shall be such amounts as the board considers appropriate - 

(a) in respect of a non-medical personal helper not exceeding £10,250;

(b) in respect of major items of specialist equipment not exceeding £4,055 in total for the duration of his course;

(c) in respect of expenditure incurred - 


(i) within the United Kingdom or the Republic of Ireland, for the purposes of attending the institution;

(ii) within or outside the United Kingdom for the purpose of attending, as a necessary part of his course, any period of study at an overseas institution;



(d) in respect of any other expenditure including expenditure incurred for the purposes specified in paragraphs (a) and (b) which exceed the maxima specified therein not exceeding £1,350.

     10.  - (1) This paragraph shall apply in the case of a student - 

(a) who is under the age of 21 on the first day of the course;

(b) in respect of whom a parental contribution is not applicable in accordance with Part II of Schedule 7 because he has pursuant to an order of a competent court been in the custody or care of or has been provided with accommodation as described in paragraph 3(c) of that Schedule; and

(c) who in the opinion of the board is subject to greater financial hardship by reason of having been in custody, care or having been provided with accommodation as mentioned in paragraph (b) than he would have been if he had not been in custody, care or having been provided with accommodation.

    (2) The student's supplementary requirement shall be such amount as the board in all the circumstances considers appropriate not exceeding £100 for each week or part of a week which - 

(a) falls within the longest vacation taken; and

(b) during no part of which week the student attends his course.

"adult dependant" means, in relation to a student, an adult person dependent on the student not being his child, his spouse or a person living with him as his spouse or his former spouse, subject however to sub-paragraphs (2) and (3);

"child", in relation to a student, includes a person adopted in pursuance of adoption proceedings, a step-child and any child for whom the student has parental responsibility and who is dependent on him;

"dependant" means, in relation to a student, his dependent child, his spouse or an adult dependant, subject however to sub-paragraphs (2) and (3);

"income" means income for the year from all sources (reduced by income tax and social security contributions) but disregarding - 

(a) a reference to the home of the student's parents shall be construed, in the case of a student whose spouse attends a full-time course at any institution, as including a reference to the home of the parents of the student's spouse; and

(b) a reference to a requirement, expenditure or attendance in respect of which no period of time is specified shall be construed as a reference to a requirement, expenditure or attendance for the year.

     19.  - (1) For the purposes of this Schedule, attendance at an institution or the undertaking of a period of study is a necessary part of a student's course only where the board is satisfied that if the student did not attend the institution or undertake the period of study, he would not be eligible to complete his course and, for the purpose of being so satisfied, the board may require the matter to be evidenced by a certificate given by the academic authority.

    (2) For the purposes of this paragraph, "institution" includes an "overseas institution".

"child" includes a person adopted in pursuance of adoption proceedings and a step-child but, except in paragraph 4, does not include a child who holds a statutory award; and except as otherwise provided by paragraph 5, "parent" shall be construed accordingly;

"financial year" means the period of 12 months for which the income of the student's parent is computed for the purposes of the income tax legislation which applies to it;

"gross income" has the meaning assigned to it by paragraph 5;

"income of the student's parent" means the taxable income of the parent from all sources computed as for the purposes of the Income Tax Acts or as for the purposes of the income tax legislation of another member State of the European Community which applies to the parent's income, or where the legislation of more than one member State applies in respect of the same period, as for the purposes of the legislation pursuant to which the board considers that the parent will pay the largest amount of tax in that period, except as otherwise provided by paragraph 5 or 6;

"residual income" means, subject to sub-paragraph (2), the balance of gross income remaining in any year after the deductions specified in paragraph 6 have been made.

    (2) Where, in a case not falling within paragraph 5(3) or (4), the board is satisfied that the income of the parent in any financial year is as a result of some event beyond his control likely to be, and to continue after that year to be, not more than 85% of his income in the financial year preceding that year, it may, for the purpose of enabling the student to attend the course without hardship, ascertain the parental contribution for the year of his course in which that event occurred by taking as the residual income the average of the residual income for each of the financial years in which that year falls.

    (3) Where the student's parent satisfies the board that his income is wholly or mainly derived from the profits of a business or profession carried on by him, then if the board and the parent so agree, any reference in this Part to a financial year shall be construed as a reference to a year ending with such date as appears to the board expedient having regard to the accounts kept in respect of that business or profession and the periods covered thereby.

    (4) Where a parent is in receipt of any income which does not form part of his taxable income by reason only that - 

(a) he is not resident, ordinarily resident or domiciled in the United Kingdom, or where the parent's income is computed as for the purposes of the income tax legislation of another member State of the European Community, not so resident, ordinarily resident or domiciled in that member State;

(b) the income does not arise in the United Kingdom, or where the parent's income is computed as 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 from which is exempt from tax in pursuance of any legislation,

his income for the purposes of this Part shall be computed as though the income first mentioned in this sub-paragraph were part of his total income.

    (5) Where the income of the student's parent is computed as for the purposes of the income tax legislation of another member State - 

(a) it shall be computed in the currency of that member State;

(b) the value of any deduction mentioned in paragraph 6(2) shall be the amount of that currency required to purchase the sterling value of the deduction; and

(c) the value of the sterling which the income of the student's parent in that currency would purchase shall be determined, and shall constitute the income of the student's parent for the purposes of this Part.

    (6) The rate applied in determining the sterling value of another currency under paragraph (5) shall be the rate for the month in which the last day of the financial year in question falls as published by the Office for National Statistics in "Financial Statistics".

Application of Part II
     3. A parental contribution ascertained in accordance with this Part shall be applicable in the case of every student except - 

(a) an independent student; or

(b) a student in respect of whom the board is satisfied either - 


(i) that his parents cannot be found; or

(ii) that it is not reasonably practicable to get in touch with them;



(c) a student who pursuant to an order of a competent court has been in the custody or care of or has been provided with accommodation by - 



(i) a state authority or agency, national, regional or local;

(ii) a voluntary or charitable organisation; or

(iii) any person who is not the student's parent



throughout any three month period ending on a date on or after the date on which he attains the age of 16 and before the first day of his course; provided that he has not at any time from the beginning of the three month period to the first day of his course in fact been under the charge or control of his parents.

(d) a student whose parents are residing outside the European Community where the board is satisfied either - 



(i) that the assessment of a parental contribution would place those parents in jeopardy; or

(ii) that it would not be reasonably practicable for those parents to send any such contribution to the United Kingdom;



(e) where sub-paragraph (7) of paragraph 5 applies and the parent whom the board considered the more appropriate for the purposes of that sub-paragraph has died.

Parental contribution
     4.  - (1) The parental contribution shall, subject to sub-paragraphs (2), (3) and (4) be - 

(a) in any case in which the residual income is £17,370 or more but less than £22,200, £45 with the addition of £1 for every complete £13 by which it exceeds £17,370;

(b) in any case in which the residual income is £22,200 or more but less than £32,635, £416 with the addition of £1 for every complete £9.20 by which it exceeds £22,200; and

(c) in any case in which the residual income is £32,635 or more £1,550 with the addition of £1 for every complete £7.50 by which it exceeds £32,635,

reduced in each case, in respect of each child of the parent (other than the student) who is wholly or mainly dependent on him on the first day of the year for which the contribution falls to be ascertained, by £75; and in any case in which the residual income is less than £17,370 the parental contribution shall be nil.

    (2) The amount or (where a contribution is ascertained in respect of more than one child of the parent) the aggregate amount of the parental contribution shall not exceed £6,280 in any case.

    (3) For any year in which a statutory award is held by - 

(a) more than one child of the parent;

(b) the parent; or

(c) the student's step-parent,

the parental contribution for the student shall be such proportion of any contribution ascertained in accordance with this Part as the board (after consultation with any other board or local education authority in Great Britain concerned) considers just, provided that where a contribution is ascertained in respect of more than one child of the parent the aggregate amount of the contributions in respect of each shall not exceed the amount of the contribution that would be ascertained if only one child held an award.

Gross income
     5.  - (1) For the purposes of this paragraph, "preceding financial year" means the financial year immediately preceding the year in respect of which the resources of the student fall to be assessed ("assessment year") and "current financial year" means the financial year which includes the first day of that assessment year;

Provided that where references to a financial year fall to be construed in accordance with paragraph 2(3) as references to a year ending with a date less than five months before the assessment year, "preceding financial year" shall mean the year ending with a date five or more months before the beginning of that assessment year and "current financial year" shall mean the year ending with a date within those five months.

    (2) Subject to the provisions of this paragraph, "gross income" means the income of the student's parent in the preceding financial year or, for the purpose of calculating residual income under paragraph 2(2), in a financial year there mentioned.

    (3) Where the board is satisfied that the sterling value of the income of the student's parent in the current financial year is likely to be not more than 85 per cent of the sterling value of his income for the preceding financial year, it may for the purpose of calculating the parental contribution ascertain the gross income by reference to the current financial year; and, in such case, sub-paragraph (2) shall have effect, in relation to the assessment year and, if the board so determines, any subsequent year, as if the reference therein to the preceding financial year were a reference to the current financial year.

    (4) Where - 

(a) one of the student's parents dies either before or during the assessment year; and

(b) that parent's income has been or would be taken into account for the purpose of determining the parental contribution,

the parental contribution shall - 

(c) where the parent dies before the assessment year, be determined by reference to the income of the surviving parent; or

(d) where the parent dies during the assessment year, be the aggregate of - 


(i) the appropriate proportion of the contribution determined by reference to the income of both parents, that is to say such proportion thereof as the part of the assessment year during which both parents were alive bears to the full year, subject to a maximum of the same proportion of the student's maintenance requirements as determined in accordance with Schedule 6; and

(ii) the appropriate proportion of the contribution determined by reference to the income of the surviving parent, that is to say such proportion thereof as the part of the assessment year remaining after the parent dies bears to the full year, subject to a maximum of the same proportion of the student's maintenance requirements as determined in accordance with Schedule 6.

    (5) Without prejudice to sub-paragraph (6), where, in pursuance of any trust deed or other instrument or by virtue of any applicable legislation any income is applied by any person for or towards the maintenance, education or other benefit of the student or of any person dependent on the student's parent, or payments made to his parent are required to be so applied, that income, or those payments, shall be treated as part of the gross income of the parent.

    (6) Where any award such as is mentioned in paragraph 1(1)(b)(i) is made by reason of the parent's employment to any member of his family or his household (whether the student or some other such member) who holds a statutory award then that award shall not be treated as part of the gross income of the parent.

    (7) Where the parents do not ordinarily live together throughout the assessment year, the parental contribution shall be determined by reference to the income of whichever parent the board considers the more appropriate in the circumstances.

    (8) Where the parents do not ordinarily live together for part only of the assessment year, the parental contribution shall be the aggregate of - 

(a) the proportion, which the part of the assessment year for which the parents do not so live together bears to the full year, of the contribution determined in accordance with sub-paragraph (7) subject to a maximum of the same proportion of the student's maintenance requirements as determined in accordance with Schedule 6; and

(b) the proportion, which the part of the assessment year for which the parents so live together bears to the full year, of the contribution determined without regard to sub-paragraph (7) subject to a maximum of the same proportion of the student's maintenance requirements as determined in accordance with Schedule 6.

    (9) Where the student has a parent and a step-parent, the parental contribution shall be ascertained by reference to the income of the parent.

Deductions
     6.  - (1) For the purposes of determining the income of a student's parent (and, accordingly, the parent's gross income), in computing his taxable income as for the purposes of the Income Tax Acts or for the purposes of the income tax legislation of another member State of the European Community any deductions which fall to be made or exemptions which are permitted - 

(a) by way of personal reliefs provided for in Chapter I of Part VII of the Income and Corporation Taxes Act 1988, or where the parent's income is computed as for the purposes of the income tax legislation of another member State, any comparable personal reliefs;

(b) in respect of any payment made by the parent under covenant;

(c) in pursuance of any legislation or rule of law with the effect that payments which for the purposes of the law of the United Kingdom are treated as taxable income, are not treated as taxable income; or

(d) without prejudice to the foregoing, of a kind mentioned in sub-paragraph (2),

shall not be made or permitted.

    (2) For the purpose of determining a parent's residual income there shall be deducted from his gross income - 

(a) in respect of any person, other than a spouse, child or holder of a statutory award, dependent on the parent during the year for which the contribution falls to be ascertained, the amount by which £2,195 exceeds the income of that person in that year;

(b) the gross amount of any sums paid as interest (including interest on a mortgage) in respect of which relief is given under the Income Tax Acts in respect of a loan to the parent; or where the parent's income is computed as for the purposes of the income tax legislation of another member State, the gross amount of any such sums in respect of which relief would be given if that legislation made provision equivalent to the Income Tax Acts;

(c) half of the gross amount of any premium payable under a policy of life insurance in respect of which relief is given under section 266 of the Income and Corporation Taxes Act 1988 (life policy and certain other premiums) or where the parent's income is computed as for the purposes of the income tax legislation of another member State, half of 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;

(d) the gross amount of any other premium or sum in respect of which relief is given under section 266, 273, 619 or 639 of that Act, or where the parent's income is computed as 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;

(e) where the parents ordinarily live together and one of them is incapacitated, so much of the cost in wages of domestic assistance as does not exceed £1,720;

(f) where a parent whose marriage has terminated either is gainfully employed or is incapacitated, so much of the cost in wages of domestic assistance as does not exceed £1,720;

(g) in respect of additional expenditure incurred by reason of the fact that the parent lives in a place where the cost of living is higher than that cost in the United Kingdom, such sum (if any) as the board considers reasonable in all the circumstances;

(h) in the case of a parent who holds a statutory award, the amount by which the aggregate of his requirements for his ordinary maintenance (ascertained in accordance with Part I of Schedule 6) and £890 exceeds the sum payable in respect of maintenance in pursuance of that award;

(i) any payments made to the parent of the student pursuant to an order of a competent court for the benefit of a child who is not his child of whom he has custody or care or for whom he provides accommodation;

(j) where the parent's income is computed as for the purposes of the incom