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The Education (Student Loans) (Repayment) (Amendment) Regulations 2011

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Amendment of the Education (Student Loans) (Repayment) Regulations 2009

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9.  In regulation 40—

(a)for paragraph (1) substitute—

(1) Schedule 55 to the Finance Act 2009 (penalty for failure to make returns etc) applies—

(a)in relation to a return or other document which is required to be made or delivered to Her Majesty’s Revenue and Customs for the tax year 2010-11 or any subsequent tax year,

(b)which falls within item 1 of the Table in paragraph 1 of that Schedule, and

(c)which is required to include information under regulation 30,

as it applies to income tax on that same return.; and

(b)for paragraph (2) substitute—

(2) The references to liability to tax in Schedule 55 to the Finance Act 2009 are construed as references to the aggregate of the amounts which, if a proper return had been delivered on the filing date, would have been payable—

(a)by the taxpayer under section 59B of that Act (payment of income tax and capital gains tax); and

(b)where the taxpayer is a borrower, by way of repayment under regulation 29..

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