(1) In this section -
'the Act' means the Student Support Act 2011;
'awarding authority' has the same meaning as it has in the Act;
'grant' has the same meaning as it has in the Act;
'Minister' means the Minister for Education and Skills;
'student' has the same meaning as it has in the Act.
(2) This section applies to -
(a) a payment made by an awarding authority to or in respect of a student in accordance with a scheme or schemes of grants -
(i) made by the Minister under the Act, or
(ii) confirmed under section 29 of the Act,
or
(b) a payment made -
(i) in accordance with the law of a Member State (other than the State), or of the United Kingdom, and
(ii) which corresponds to a payment referred to in paragraph (a).
(3) A payment to which this section applies, which is made on or after 1 January 2020, shall be exempt from income tax and shall not be reckoned in computing total income for the purposes of the Income Tax Acts.
(4) A payment to which this section applies, which is made be
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