Amendment of the Education (Student Loans) (Repayment) Regulations 2009
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Memorandwm Esboniadol
3. In regulation 17—
(a)in paragraph (c)—
(i)after “Part 4”, insert “in respect of the tax year ending on 5 April 2019 or any previous tax year”;
(ii)at the end of sub-paragraph (iii), omit “and”;
(b)after paragraph (c), insert—
“(ca)where an amount is deducted by an employer under Part 4 in respect of the tax year beginning on 6 April 2019 or any subsequent tax year, a repayment of that amount is considered to have been received by the Authority on—
(i)the day on which it was deducted by the employer; or
(ii)where an adjustment is made in relation to the deduction, such other day as HMRC specifies in order to take account of that adjustment; and”.