Chwilio Deddfwriaeth

The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024

 Help about what version

Pa Fersiwn

 Help about advanced features

Nodweddion Uwch

 Help about opening options

Dewisiadau Agor

Changes over time for: Amendment of Part 3 (Repayments by Assessment to Income Tax)

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024, Amendment of Part 3 (Repayments by Assessment to Income Tax). Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

Amendment of Part 3 (Repayments by Assessment to Income Tax)N.I.

Amendments to regulation 24 (time for and amount of repayments)N.I.

7.  In regulation 24 (time for and amount of repayments) (1) —

(a)in paragraph (4) for “the 2005 Act” substitute “the Income Tax (Trading and Other Income) Act 2005(2)”;

(b)for paragraph (5) substitute —

(5) In this regulation—

the 2007 Act” means the Income Tax Act 2007(3);

jobseeker’s allowance” means an allowance within the meaning of Part II of the Jobseekers (Northern Ireland) Order 1995(4)..

Commencement Information

I1Reg. 7 in operation at 6.4.2024, see reg. 1(2)

Amendment to regulation 31 (late payment penalties)N.I.

8.  Omit regulation 31(5)(a) (including the “and” that follows it).

Commencement Information

I2Reg. 8 in operation at 6.4.2024, see reg. 1(2)

Amendments to regulation 35 (penalties)N.I.

9.  In regulation 35(6)—

(a)in paragraph (1)(a), omit “for the tax year 2010–11 or any subsequent tax year”;

(b)omit regulation 35(3);

(c)in paragraph (4), omit “For tax years commencing on or after 6 April 2008, where the date on which the return is due to be filed is on or after 6 April 2009,”.

Commencement Information

I3Reg. 9 in operation at 6.4.2024, see reg. 1(2)

(1)

Regulation 24 was amended byS.R. 2011 No. 137, S.R. 2010 No.91, Section 128 of the Income Tax Act 2007 (c.3) was amended by the Finance Act 2009 (c.10) section 68(1), The requirements to ‘exclude’ certain income and to ‘deduct’ other sources of income from a borrower’s total income for the purposes of student loan repayments reflects the structure of section 23 of the 2007 Act, SI 1995/2705 (N.I. 15), S.R. 2011 No. 137 and had words repealed by S.R. 2014 No. 87.

(5)

Regulation 31 was substituted by S.R. 2011 No. 137 (April 6, 2011: substitution does not apply to repayments payable by a borrower under SR 2009/128 Part 3 in relation to the tax year 2009-10 or any previous tax year).

(6)

Regulation 35 was amended by S.R. 2011 No. 137 (April 6, 2011: substitution does not apply to repayments payable by a borrower under SR 2009/128 Part 3 in relation to the tax year 2009-10 or any previous tax year).

Yn ôl i’r brig

Options/Help

Print Options

Close

Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.

Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.

Close

Gweler y wybodaeth ychwanegol ochr yn ochr â’r cynnwys

Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Dewisiadau Agor

Dewisiadau gwahanol i agor deddfwriaeth er mwyn gweld rhagor o gynnwys ar y sgrin ar yr un pryd

Close

Memorandwm Esboniadol

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Rule and provides information about its policy objective and policy implications. They aim to make the Statutory Rule accessible to readers who are not legally qualified and accompany any Northern Ireland Statutory Rule or Draft Northern Ireland Statutory Rule laid before the UK Parliament during the suspension of the Northern Ireland Assembly.

Close

Rhagor o Adnoddau

Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • slipiau cywiro
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
Close

Llinell Amser Newidiadau

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

Rhagor o Adnoddau

Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:

  • y PDF print gwreiddiol y fel gwnaed fersiwn a ddefnyddiwyd am y copi print
  • slipiau cywiro

liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys

  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill