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The Education (Student Loans) (Repayment) (Amendment) Regulations 2011
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- UK Statutory Instruments
- 2011 No. 784
- Regulation 7
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Amendment of the Education (Student Loans) (Repayment) Regulations 2009
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7. For regulation 36 substitute—
“Late payment penalties
36. Schedule 56 to the Finance Act 2009(1) (penalty for failure to make payments on time) applies to repayments which have become payable by a borrower under this Part as it applies to an amount of income tax which—
(a)is payable in relation to the tax year 2010-11 or any subsequent tax year, and
(b)falls within—
(i)item 1, 12, 18 or 19 of the Table in paragraph 1 of that Schedule, or
(ii)insofar as the tax falls within item 1 of that Table, item 17, 23 or 24 of that Table.”.
(1)
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