S.I. 2002/2006; relevant amending instruments are S.I. 2003/732, 2003/2815, 2006/766, 2008/604, 2008/2169. 3C The payment under a Royal Warrant made under section 333 of the Armed Forces Act 2006 2006 c. 52, section 382 of which was substituted by section 1 of the Armed Forces Act 2011 (c. 18) (duration of armed forces legislation).
21 The payment or reimbursement of a fee within section 326A(1) of ITEPA Regulation 2(2) of S.I. 2002/2006 defines “ITEPA” as the Income Tax (Earnings and Pensions) Act 2003 (c. 1). Section 326A was inserted by the Finance Act 2011 (c. 11), section 39(1).
This paragraph amends regulation 8 of those Regulations as follows—
in paragraph (a), for everything after “payable”, it substitutes: “pursuant to regulations under section 22 of the Teaching and Higher Education Act 1998 1998 c. 30; section 22(1) was amended in relation to relevant grants by sections 146(1) and 146(2)(a) of the Learning and Skills Act 2000 (c. 21).
in paragraph (b), for “1999”, it substitutes: “2007 As a result, the reference in S.I. 2002/2006 changes from S.I. 1999/1131 to S.S.I. 2007/153.
in paragraph (c), it omits: “and Wales”;
in paragraph (d), for everything after “payable”, it substitutes: “pursuant to regulations under section 22 of the Teaching and Higher Education Act 1998 1998 c. 30. For Wales, functions of the Secretary of State under section 22 were transferred to the National Assembly for Wales by section 44 of the Higher Education Act 2004 (c. 8), S.I. 2005/1833 (W. 149) (C. 79) and S.I. 2006/1660 (W. 159) (C. 56). The functions of the National Assembly for Wales were transferred to the Welsh Ministers by the Government of Wales Act 2006 (c. 32), Schedule 11, paragraphs 30(1) and 30(2)(c). See also footnote (d) on this page.