3. In these Regulations—
“the 1970 Act” means the Taxes Management Act 1970(1) as amended from time to time;
“the 1988 Act” means the Income and Corporation Taxes Act 1988(2) as amended from time to time;
“the 1998 Act” means the Teaching and Higher Education Act 1998(3) as amended from time to time;
“the 2003 Act” means the Income Tax (Earnings and Pensions) Act 2003(4) as amended from time to time;
“the 2005 Act” means The Income Tax (Trading and Other Income) Act 2005(5) as amended from time to time;
“the 2007 Act” means the Income Tax Act 2007(6) as amended from time to time;
“the 2008 Act” means the Sale of Student Loans Act 2008(7) as amended from time to time;
“academic year” means the period from 1 September in any year to 31 August of the following year, regardless of whether this is, in fact, the period over which a borrower’s course runs;
“the Authority”–
in relation to a student loan made by the Secretary of State pursuant to Regulations made under section 22 of the 1998 Act, means the Secretary of State;
in relation to a student loan made or deemed made by the Welsh Ministers pursuant to Regulations made under section 22 of the 1998 Act, means the Welsh Ministers; and
also has the meanings given to it in regulations 6 and 7;
“borrower” means a person to whom the Authority has lent money pursuant to Regulations made under section 22 of the 1998 Act and who has not received a notice from the Authority or loan purchaser (as the case may be) that it has been repaid or cancelled, and also has the meaning given to it in regulation 6;
“eligible employment” has the same meaning as in the Teachers’ Regulations;
“eligible teacher” means a teacher with a student loan made when that person was resident in England or Wales who was eligible for a reduction in respect of that loan under the Teachers’ Regulations;
“HMRC” means Her Majesty’s Revenue and Customs;
“loan purchaser” includes any person who has entered into transfer arrangements with the Authority or another loan purchaser or both and who presently owns one or more student loans made pursuant to Regulations made under section 22 of the 1998 Act;
“National Insurance number” means the National Insurance number allocated within the meaning of the Social Security (Contributions) Regulations 2001(8);
“overseas provisions” means the requirements of these Regulations in Part 5;
“overseas borrowers” means borrowers making or due to make repayments in accordance with Part 5;
“part-time” employment means employment where the contract of employment requires the employee to work for less than the whole working week;
“repayment” means repayment of a student loan;
“Secretary of State” includes any person exercising functions on behalf of a Secretary of State pursuant to section 23(4) of the 1998 Act;
“student loan” means the total outstanding principal, interest, penalties and charges owed by a borrower to the Authority pursuant to these or any other Regulations made under section 22 of the 1998 Act excluding any interest, penalties or charges payable under Part 3 or 4, and also has the meanings given to it in regulations 6 and 7;
“the Taxes Acts” has the same meaning as it has in the 1970 Act;
“tax year” –
for the purposes of Part 4 and any provision of Part 2 relating to Part 4 means the period from 6 April to 5 April of the following year;
for the purposes of Part 3 and any provision of Part 2 relating to Part 3 means any year of assessment for the purposes of the 1970 Act;
“Teachers’ Regulations” means the Education (Teacher Student Loans) (Repayment etc) Regulations 2003(9);
“transferred loan” includes loans subject to further transfer arrangements;
“the tribunal” means the First-tier Tribunal or, where determined by or under the Tribunal Procedure (Upper Tribunal) Rules 2008(10), the Upper Tribunal; and
“Welsh Ministers” includes any person exercising functions on their behalf pursuant to section 23(4) of the 1998 Act.