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The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024
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PART 2 Amendments to the Repayment Regulations
Amendment of Part 2 (Provisions Applicable to all Repayments)
Amendment of Part 3 (Repayments by Assessment to Income Tax)
Amendment of Part 4 (Deduction of Repayments by Employers)
11.Omission of regulation 36A (Real Time Information employer)
12.Substitution of regulation 38 (commencement of employment with a non-Real Time Information employer) with (new employee to declare repayments liability)
13.Omission of regulation 38A (Commencement of employment with a Real Time Information employer)
16.Amendments to regulation 54B (real time returns of information about payments of earnings)
17.Amendments to regulation 54E (exceptions to regulation 54B)
18.Amendment to regulation 54G (failure to make a return under regulation 54B or 54E)
Amendment of Part 5 (Repayment by Overseas Borrowers)
21.Insertion of regulation 66A (How to calculate country-specific multiplier)
22.Amendments to regulation 69 (repayment by fixed instalments)
23.Insertion of regulation 69A (how to calculate fixed instalment rate)
24.Amendments to regulation 70 (repayment by income-related instalments)
25.Insertion of regulation 70A (how to calculate applicable threshold)
26.Omission of regulation 71 (calculation of fixed instalment and applicable threshold)
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