The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000

1Citation and commencement

2Interpretation

4Functions of the Inland Revenue

5Inspectors and Collectors

6Service by post

7Penalties etc in relation to Parts III and IV

Part IIProvisions applicable to all repayments

9Interpretation

10Interest and penalties

11Time for repayments

Part IIIRepayments by assessment to income tax

14Repayments of student loans by persons required to submit a tax return

15Time for and amount of repayments

16Personal return

17Returns to include self-assessment

19Other returns and information

20Assessments, claims and appeals

23Collection and recovery

24Persons chargeable in a representative capacity

Part IVDeduction of repayments by employers

27Interpretation

28Repayment of student loans by employees

29Amount of repayments

30Calculation of emoluments

31Earnings periods

32Multiple employers

33Intermediate employers

34Notice to employers

35Deduction of repayments

36Priority where other deductions required

37Deductions working sheet

38Certificate of repayments

39Payment of repayments deducted to the Inland Revenue

40Recovery of repayments deducted

41Interest on unpaid repayments

42Returns by employers

43Inspection of employer’s records

44Powers to obtain information

45Formal determination of repayments payable by employer

46Interest on unpaid repayments which have been formally determined

47Death of employer

48Succession to a business

49Payment by cheque

50Cessation of employment

52Collection and Recovery of Penalties

Part VRepayments by overseas residents

53Interpretation

54Notice of overseas residence

55Notice of liability to make repayments

56Repayment by instalments

57Application to cease repayment by instalments

2000 No. 121

EDUCATION

The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000

Made31st March 2000

Coming into operation1st April 2000

The Department of Higher and Further Education, Training and Employment, in exercise of the powers conferred on it by Articles 3(2) and 8(4) of the Education (Student Support) (Northern Ireland) Order 19981 and now vested in it, hereby makes the following Regulations: