http://www.legislation.gov.uk/nisr/2009/128/part/3/2012-04-06The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009Student loansIncome taxStudent grantsFirst degrees and coursesIncapacity benefitenEDUCATIONStatute Law Database2024-05-15Expert Participation2012-04-06 These Regulations revoke and re-enact with amendments the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000. Like those Regulations, these Regulations govern repayments of student loans by borrowers who have taken out income- contingent repayment loans for courses which began any time in or after September 1998. Students who began their courses before then, and certain limited, transitional categories of students who began their courses shortly after then (for example, gap year students) remain subject to the previous system of mortgage-style loans for maintenance under the Education (Student Loans) Act 1990. PART 3Repayments by Assessment to Income Tax Repayments of student loans by persons required to submit a tax return 23 Repayments by a borrower who in respect of any tax year is required to make and deliver to HMRC a return under section 8 of the 1970 Act must be made, accounted for and recovered in the same manner as income tax payable under the Taxes Acts; and in such cases the provisions of this Part (which with extensions and modifications include provisions of the Taxes Acts) will apply to and for the purposes of such repayments. Time for and amount of repayments241Every borrower who has received a notice from the Department of a requirement to make repayments of a student loan under regulation 11(3)(a) must make repayment in respect of any tax year—awhich is specified in a notice under regulation 11(3)(a) or which is any subsequent year up to and including any year specified in a notice under regulation 11(3)(c); andbfor which the borrower has been required to make and deliver a return under section 8 of the 1970 Act.2The repayment must be an amount equal to 9% of the borrower’s total income for that year calculated in accordance with paragraph (3).3A borrower’s total income for the purposes of paragraph (2) will be calculated by identifying the borrower’s total income in accordance with step 1 of section 23 of the 2007 Act and from that total income:aexcluding the repayment threshold;bexcluding unearned income unless the amount of such income for that year exceeds £2,000;cexcluding incapacity benefit payable under the Social Security Contributions and Benefits (Northern Ireland) Act 1992;dexcluding amounts chargeable to tax under Chapters 5, 6, 7 or 10 of Part 3 of the 2003 Act (benefits in kind);eexcluding employment and support allowance paid under the Welfare Reform Act (Northern Ireland) 2007;fdeducting the amount of any loss in respect of which relief is given under any of the following—isection 64 of the 2007 Act (trade loss relief against general income);iisection 83 of the 2007 Act (carry-forward trade loss relief);iiisection 118 of the 2007 Act (carry-forward property loss relief);ivsection 120 of the 2007 Act (property loss relief against general income);vsection 128 of the 2007 Act (in respect of losses in an employment); andgdeducting the amount of any payment in respect of which relief is given under section 96 of the 2007 Act (relief for post-cessation expenditure);hdeducting any amounts in respect of which relief is given under Part 4 Chapter 4 of the Finance Act 2004 (pension schemes etc) and that have not been included in the calculation of total income at step 1 of section 23 of the 2007 Act.4For the purposes of this regulation, unearned income is income other than—aincome charged under the provisions of either the 2003 Act or Part 2 of the 2005 Act except jobseeker’s allowance to which Chapter 3 of Part 10 of the 2003 Act applies; andbthe profits of a UK furnished holiday lettings business within the meaning of section 127(2) of the 2007 Act.5For the purposes of this regulation, “jobseeker’s allowance” means an allowance within the meaning of Part II of the Jobseekers (Northern Ireland) Order 1995.6The repayment threshold is—afor any repayment threshold year ending on or before 5th April 2012, an amount of £15,000;bfor any repayment threshold year ending on or after 6th April 2012 but before or on 5th April 2016, an amount equal to X + (X x Y%) and rounded up to the nearest £5 where—X is the repayment threshold for the previous repayment threshold year,Y is the percentage increase between the retail prices all items index published by the Office for National Statistics for the two Marches immediately before the commencement of the previous tax year; andcfor any repayment threshold year ending on or after 6th April 2016, the amount of the repayment threshold for the previous repayment threshold year; Personal return 25 For the purposes of establishing the amount of the repayment which a borrower is required to make for a tax year under regulation 24, HMRC may require the borrower— a to include such information as may reasonably be required, in a return required to be made and delivered under section 8 of the 1970 Act ; and b to deliver with the return such accounts, statements and documents as may reasonably be required relating to information contained in the return as a result of paragraph (a). Returns to include self-assessment 26 1 Subject to paragraph (2), every return made and delivered by a borrower under section 8 of the 1970 Act must include a self-assessment, namely— a an assessment of the amount of the repayment which, on the basis of the information contained in the return and taking into account any relief or allowance mentioned in regulation 24 the borrower is required to make for the tax year under regulation 24; and b an assessment of the amount payable by the borrower by way of repayment, being the difference between the amount of the repayment which the borrower is assessed to make for the tax year under sub-paragraph (a) and the aggregate amount of any repayments deducted from earnings under Part 4 during that year. 2 Section 9(2) to (3A) (self-assessment) and section 9A (power to enquire into returns) of the 1970 Act apply to a self-assessment under this regulation as they apply to a self-assessment under section 9(1) of that Act, and any references in the Taxes Acts to those sections is to be construed as a reference to them as extended by this regulation. Records 27 Section 12B of the 1970 Act (records to be kept for the purposes of returns) applies in the case of a borrower as if any reference to a return includes reference to a return including the information required by regulation 25(b). Other returns and information281Sections 20A (power to call for papers of tax accountant), 20BA (orders for the delivery of documents) and 20BB (falsification etc of documents) of the 1970 Act and Schedule 23 to the Finance Act 2011 apply for the purposes of establishing the amount of the repayment a borrower may be required to make under this Part as they apply for the purposes of establishing the amounts in respect of which a person is chargeable to income tax.2Schedule 36 to the Finance Act 2008 (information and inspection powers) applies in relation to checking a borrower’s compliance with this Part as it applies in relation to checking a person’s tax position (as defined in that Schedule) subject to the modifications in paragraph (3).3The modifications are —aany reference to any provision of the Taxes Acts is to be treated as a reference to this Part;bany reference to prejudice to the assessment or collection of tax is to be treated as a reference to prejudice to the assessment or collection of student loan repayments;cthe reference to information relating to the conduct of a pending appeal relating to tax is to be treated as a reference to information relating to the conduct of a pending appeal relating to compliance with this Part; anddin paragraph 21(6)—iparagraphs (a) and (c) are omitted; andiiin paragraph (b) the reference to relevant tax for the chargeable period is to be treated as a reference to the amount of the student loan repayment shown in the self-assessment under regulation 26. Assessment, claims and appeals 29 1 Subject to paragraph (2), Parts 4 (assessment and claims) and 5 (appeals and other proceedings) of the 1970 Act apply with any necessary modifications for the purposes of— a assessing the amount of the repayment a borrower is required to make under this Part; b claims or other matters concerning such assessment; and c appeals against any such assessment, as if any reference to an assessment or a self-assessment included a reference to an assessment or self-assessment for the purposes of this Part. 2 HMRC may not determine the amount of a repayment which a borrower may be required to make under this Part under section 28C of the 1970 Act (determination of tax where no return delivered). Payment 30 1 Any repayment by a borrower under this Part must be paid as if the repayment were an amount of income tax payable by the borrower under section 59B of the 1970 Act (payment of income tax and capital gains tax) in accordance with the following paragraphs. 2 In a case where the borrower— a gave the notice required by section 7 of the 1970 Act within 6 months from the end of the tax year, but b was not given notice under section 8 of the 1970 Act until after 31st October next following that year, any repayment by a borrower must be made at the end of the period of three months beginning with the day on which the notice under section 8 of the 1970 Act was given. 3 In any other case the repayment must be made on or before 31st January next following the tax year. 4 Section 59B(4A), (5) or (6) of the 1970 Act applies where an enquiry, an amendment of a self-assessment or an assessment is made in respect of a repayment under this Part respectively, and any reference to tax payable in those subsections is to be treated as a reference to a repayment by a borrower. 5 Sections 59B(5A), (7) and (8) of the 1970 Act do not apply for the purposes of this regulation. <Substitution ChangeId="key-10a07f1fbc3cda54b6e5814fc2aa8e9f-1709807380394" CommentaryRef="key-10a07f1fbc3cda54b6e5814fc2aa8e9f">Late payment penalties</Substitution>31Schedule 56 to the Finance Act 2009 (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—ais payable in relation to the tax year 2010-11 or any subsequent tax year, andbfalls within—iitem 1, 12, 18 or 19 of the Table in paragraph 1 of that Schedule, oriiinsofar as the tax falls within item 1 of that Table, item 17, 23 or 24 of that Table. Collection and recovery 32 Part 6 of the 1970 Act (collection and recovery) applies to repayments, interest and penalties which have become due and payable by a borrower under this Part as it applies to income tax and interest charged and penalties imposed under that Act. Persons chargeable in a representative capacity33Sections 74 (Personal representatives) and 75 (Receivers appointed by a court) of the 1970 Act apply in the case of repayments due and payable by a borrower under this Part as they apply in the case of income tax chargeable to any person. <Substitution ChangeId="key-f6706d9b1b5b401e5f03aafe7c0fa94e-1709889492208" CommentaryRef="key-f6706d9b1b5b401e5f03aafe7c0fa94e">Interest</Substitution>341Subject to paragraph (2), any repayment due and payable under this Part carries interest at the rate applicable under section 103 of the Finance Act 2009 for the purposes of section 101 of the Finance Act 2009 from whichever of the following days is applicable—athe last day of the period referred to in regulation 30(2); orbthe date mentioned in regulation 30(3),until payment, whether or not the applicable day is a non-business day with the meaning of section 92 of the Bills of Exchange Act 1882.2In relation to any repayment amount due under this Part and outstanding immediately prior to 31st October 2011—asection 178 of the Finance Act 1989 for the purposes of section 86 of the 1970 Act has effect up to and including 30th October 2011, andbsections 101 and 103 of the Finance Act 2009 have effect on and after 31st October 2011.3Sections 90 and 91 of the 1970 Act apply to interest under this regulation as they apply to interest on income tax.4Subject to paragraph (5), a refund by HMRC to a borrower of an overpayment of amounts payable under this Part carries interest at the rate applicable under section 103 of the Finance Act 2009 from the date on which the overpayment arose to the date on which the order for the refund is issued.5In relation to any refund by HMRC where the date of overpayment arose on or before 30th October 2011—asection 178 of the Finance Act 1989 has effect for any period up to and including 30th October 2011; andiisections 102 and 103 of the Finance Act 2009 has effect for any period on or after 31st October 2011. Penalties351Schedule 55 to the Finance Act 2009 (penalty for failure to make returns etc) applies—ain 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,bwhich falls within item 1 of the Table in paragraph 1 of that Schedule, andcwhich is required to include information under regulation 25,as it applies to income tax on that same return.2The 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—aby the taxpayer under section 59B of that Act (payment of income tax and capital gains tax); andbwhere the taxpayer is a borrower, by way of repayment under regulation 24.3For tax years ending on or before 5th April 2008—asection 95 of the 1970 Act (incorrect return or accounts for income tax or capital gains tax) applies in relation to anything done for the purposes of or in connection with the ascertainment of liability of a borrower to make a repayment under this Part as it applies for the purposes of or in connection with the ascertainment of liability to income tax, and for that purpose the difference referred to in section 95(2) is the difference between—ithe amount calculated under regulation 24(1); andiithe amount which would have been the amount so calculated if the return, statement, declaration or accounts as made or submitted by the borrower had been correct;bsection 97 (incorrect returns or accounts; supplemental) of the 1970 Act applies in the case of returns, statements, declarations, accounts, information or documents for the purposes of repayments under this Part as it applies for the purposes of income tax.4For tax years commencing on or after 6th April 2008, where the date on which the return is due to be filed is on or after 6th April 2009, Schedule 24 to the Finance Act 2007 (penalties for errors) applies—ain relation to anything done for the purposes of or in connection with the ascertainment of liability of a borrower to make a repayment under this Part as it applies for the purposes of or in connection with the ascertainment of liability to income tax; andbin the case of returns, statements, declarations, accounts, information or documents for the purposes of repayments under this Part as it applies for the purposes of income tax. 1992 c.7 2007 c.2 (N.I.) 2004 c.2 (N.I.) The requirements to ‘exclude’ certain income and to ‘deduct’ other sources of income from a borrower’s total income for the purposes of student loan repayments reflects the structure of section 23 of the 2007 Act SI 1995/2705 (N.I. 15) 2008 c. 9 2007 c.11. Schedule 24 was amended by the Finance Act 2008 (c.9) section 122 and Schedule 40 Reg. 23 in operation at 6.4.2009, see reg. 1(1)Reg. 24 in operation at 6.4.2009, see reg. 1(1)Reg. 25 in operation at 6.4.2009, see reg. 1(1)Reg. 26 in operation at 6.4.2009, see reg. 1(1)Reg. 27 in operation at 6.4.2009, see reg. 1(1)Reg. 28 in operation at 6.4.2009, see reg. 1(1)Reg. 29 in operation at 6.4.2009, see reg. 1(1)Reg. 30 in operation at 6.4.2009, see reg. 1(1)Reg. 32 in operation at 6.4.2009, see reg. 1(1)Reg. 35 in operation at 6.4.2009, see reg. 1(1)Reg. 24(3)(f) substituted (6.4.2010) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2010 (S.R. 2010/91), regs. 1, 5Words in reg. 24(3)(a) substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(1), 5(a)Reg. 24(6) inserted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(1), 5(b)Reg. 31 substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(1), 6 (with reg. 12)Reg. 35(1) substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(1), 8(a) (with reg. 12)Reg. 35(2) substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(1), 8(b) (with reg. 12)Reg. 34 substituted (31.10.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(2), 7Reg. 28(1) substituted (6.4.2012) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136), regs. 1, 4Reg. 33 substituted (6.4.2012) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136), regs. 1, 5
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<dc:title>The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009</dc:title>
<dc:subject>Student loans</dc:subject>
<dc:subject>Income tax</dc:subject>
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<dc:subject>First degrees and courses</dc:subject>
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<dc:description>These Regulations revoke and re-enact with amendments the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000. Like those Regulations, these Regulations govern repayments of student loans by borrowers who have taken out income- contingent repayment loans for courses which began any time in or after September 1998. Students who began their courses before then, and certain limited, transitional categories of students who began their courses shortly after then (for example, gap year students) remain subject to the previous system of mortgage-style loans for maintenance under the Education (Student Loans) Act 1990.</dc:description>
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<Number>PART 3</Number>
<Title id="p00327">Repayments by Assessment to Income Tax</Title>
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<Title>Repayments of student loans by persons required to submit a tax return</Title>
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23
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Repayments by a borrower who in respect of any tax year is required to make and deliver to
<Abbreviation Expansion="Her Majesty’s Revenue and Customs">HMRC</Abbreviation>
a return under section 8 of the
<Abbreviation Expansion="Taxes Management Act 1970 c. 9">1970 Act</Abbreviation>
must be made, accounted for and recovered in the same manner as income tax payable under the Taxes Acts; and in such cases the provisions of this Part (which with extensions and modifications include provisions of the Taxes Acts) will apply to and for the purposes of such repayments.
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<Title>Time for and amount of repayments</Title>
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24
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Every borrower who has received a notice from the
<Abbreviation Expansion="the Department for Employment and Learning">Department</Abbreviation>
of a requirement to make repayments of a student loan under regulation 11(3)(a) must make repayment in respect of any tax year—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/24/1/a/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/24/1/a" id="regulation-24-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>which is specified in a notice under regulation 11(3)(a) or which is any subsequent year up to and including any year specified in a notice under regulation 11(3)(c); and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/24/1/b/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/24/1/b" id="regulation-24-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>for which the borrower has been required to make and deliver a return under section 8 of the 1970 Act.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/24/2/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/24/2" id="regulation-24-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The repayment must be an amount equal to 9% of the borrower’s total income for that year calculated in accordance with paragraph (3).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/24/3/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/24/3" id="regulation-24-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
A borrower’s total income for the purposes of paragraph (2) will be calculated by identifying the borrower’s total income in accordance with step 1 of section 23 of the
<Abbreviation Expansion="Income Tax Act 2007 c. 3">2007 Act</Abbreviation>
and from that total income:
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/24/3/a/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/24/3/a" id="regulation-24-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
excluding the
<Substitution ChangeId="key-249271e2f0dc58d8bbc1bedf3e28e963-1709803401448" CommentaryRef="key-249271e2f0dc58d8bbc1bedf3e28e963">repayment threshold</Substitution>
;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/24/3/b/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/24/3/b" id="regulation-24-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>excluding unearned income unless the amount of such income for that year exceeds £2,000;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/24/3/c/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/24/3/c" id="regulation-24-3-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>
excluding incapacity benefit payable under the Social Security Contributions and Benefits (Northern Ireland) Act 1992
<FootnoteRef Ref="f00024"/>
;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/24/3/d/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/24/3/d" id="regulation-24-3-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>
excluding amounts chargeable to tax under Chapters 5, 6, 7 or 10 of Part 3 of the
<Abbreviation Expansion="Income Tax (Earnings and Pensions) Act 2003 c. 1">2003 Act</Abbreviation>
(benefits in kind);
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/24/3/e/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/24/3/e" id="regulation-24-3-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>
excluding employment and support allowance paid under the Welfare Reform Act (Northern Ireland) 2007
<FootnoteRef Ref="f00025"/>
;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/24/3/f/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/24/3/f" id="regulation-24-3-f">
<Pnumber>
<Substitution ChangeId="key-83ad34da3c69c1567fccdf71f63fef8c-1701254931335" CommentaryRef="key-83ad34da3c69c1567fccdf71f63fef8c">f</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-83ad34da3c69c1567fccdf71f63fef8c-1701254931335" CommentaryRef="key-83ad34da3c69c1567fccdf71f63fef8c">deducting the amount of any loss in respect of which relief is given under any of the following—</Substitution>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/24/3/f/i/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/24/3/f/i" id="regulation-24-3-f-i">
<Pnumber>
<Substitution ChangeId="key-83ad34da3c69c1567fccdf71f63fef8c-1701254931335" CommentaryRef="key-83ad34da3c69c1567fccdf71f63fef8c">i</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-83ad34da3c69c1567fccdf71f63fef8c-1701254931335" CommentaryRef="key-83ad34da3c69c1567fccdf71f63fef8c">section 64 of the 2007 Act (trade loss relief against general income);</Substitution>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/24/3/f/ii/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/24/3/f/ii" id="regulation-24-3-f-ii">
<Pnumber>
<Substitution ChangeId="key-83ad34da3c69c1567fccdf71f63fef8c-1701254931335" CommentaryRef="key-83ad34da3c69c1567fccdf71f63fef8c">ii</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-83ad34da3c69c1567fccdf71f63fef8c-1701254931335" CommentaryRef="key-83ad34da3c69c1567fccdf71f63fef8c">section 83 of the 2007 Act (carry-forward trade loss relief);</Substitution>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/24/3/f/iii/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/24/3/f/iii" id="regulation-24-3-f-iii">
<Pnumber>
<Substitution ChangeId="key-83ad34da3c69c1567fccdf71f63fef8c-1701254931335" CommentaryRef="key-83ad34da3c69c1567fccdf71f63fef8c">iii</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-83ad34da3c69c1567fccdf71f63fef8c-1701254931335" CommentaryRef="key-83ad34da3c69c1567fccdf71f63fef8c">section 118 of the 2007 Act (carry-forward property loss relief);</Substitution>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/24/3/f/iv/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/24/3/f/iv" id="regulation-24-3-f-iv">
<Pnumber>
<Substitution ChangeId="key-83ad34da3c69c1567fccdf71f63fef8c-1701254931335" CommentaryRef="key-83ad34da3c69c1567fccdf71f63fef8c">iv</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-83ad34da3c69c1567fccdf71f63fef8c-1701254931335" CommentaryRef="key-83ad34da3c69c1567fccdf71f63fef8c">section 120 of the 2007 Act (property loss relief against general income);</Substitution>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/24/3/f/v/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/24/3/f/v" id="regulation-24-3-f-v">
<Pnumber>
<Substitution ChangeId="key-83ad34da3c69c1567fccdf71f63fef8c-1701254931335" CommentaryRef="key-83ad34da3c69c1567fccdf71f63fef8c">v</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-83ad34da3c69c1567fccdf71f63fef8c-1701254931335" CommentaryRef="key-83ad34da3c69c1567fccdf71f63fef8c">section 128 of the 2007 Act (in respect of losses in an employment); and</Substitution>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/24/3/g/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/24/3/g" id="regulation-24-3-g">
<Pnumber>g</Pnumber>
<P3para>
<Text>deducting the amount of any payment in respect of which relief is given under section 96 of the 2007 Act (relief for post-cessation expenditure);</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/24/3/h/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/24/3/h" id="regulation-24-3-h">
<Pnumber>h</Pnumber>
<P3para>
<Text>
deducting any amounts in respect of which relief is given under Part 4 Chapter 4 of the Finance Act 2004 (pension schemes
<Abbreviation Expansion="Et cetera" xml:lang="la">etc</Abbreviation>
)
<FootnoteRef Ref="f00026"/>
and that have not been included in the calculation of total income at step 1 of section 23 of the 2007 Act
<FootnoteRef Ref="f00027"/>
.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/24/4/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/24/4" id="regulation-24-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>For the purposes of this regulation, unearned income is income other than—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/24/4/a/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/24/4/a" id="regulation-24-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
income charged under the provisions of either the 2003 Act or Part 2 of the
<Abbreviation Expansion="Income Tax (Trading and Other Income) Act 2005 c. 5">2005 Act</Abbreviation>
except jobseeker’s allowance to which Chapter 3 of Part 10 of the 2003 Act applies; and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/24/4/b/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/24/4/b" id="regulation-24-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
the profits of a
<Acronym Expansion="United Kingdom">UK</Acronym>
furnished holiday lettings business within the meaning of section 127(2) of the 2007 Act.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/24/5/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/24/5" id="regulation-24-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>
For the purposes of this regulation, “jobseeker’s allowance” means an allowance within the meaning of Part II of the Jobseekers (Northern Ireland) Order 1995
<FootnoteRef Ref="f00028"/>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/24/6/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/24/6" id="regulation-24-6">
<Pnumber>
<Addition ChangeId="key-015a8a8e5f442f70f808fd5f511040aa-1709803638640" CommentaryRef="key-015a8a8e5f442f70f808fd5f511040aa">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-015a8a8e5f442f70f808fd5f511040aa-1709803638640" CommentaryRef="key-015a8a8e5f442f70f808fd5f511040aa">The repayment threshold is—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/24/6/a/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/24/6/a" id="regulation-24-6-a">
<Pnumber>
<Addition ChangeId="key-015a8a8e5f442f70f808fd5f511040aa-1709803638640" CommentaryRef="key-015a8a8e5f442f70f808fd5f511040aa">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-015a8a8e5f442f70f808fd5f511040aa-1709803638640" CommentaryRef="key-015a8a8e5f442f70f808fd5f511040aa">for any repayment threshold year ending on or before 5th April 2012, an amount of £15,000;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/24/6/b/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/24/6/b" id="regulation-24-6-b">
<Pnumber>
<Addition ChangeId="key-015a8a8e5f442f70f808fd5f511040aa-1709803638640" CommentaryRef="key-015a8a8e5f442f70f808fd5f511040aa">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-015a8a8e5f442f70f808fd5f511040aa-1709803638640" CommentaryRef="key-015a8a8e5f442f70f808fd5f511040aa">for any repayment threshold year ending on or after 6th April 2012 but before or on 5th April 2016, an amount equal to X + (X x Y%) and rounded up to the nearest £5 where—</Addition>
</Text>
<UnorderedList Decoration="none">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-015a8a8e5f442f70f808fd5f511040aa-1709803638640" CommentaryRef="key-015a8a8e5f442f70f808fd5f511040aa">X is the repayment threshold for the previous repayment threshold year,</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-015a8a8e5f442f70f808fd5f511040aa-1709803638640" CommentaryRef="key-015a8a8e5f442f70f808fd5f511040aa">Y is the percentage increase between the retail prices all items index published by the Office for National Statistics for the two Marches immediately before the commencement of the previous tax year; and</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/24/6/c/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/24/6/c" id="regulation-24-6-c">
<Pnumber>
<Addition ChangeId="key-015a8a8e5f442f70f808fd5f511040aa-1709803638640" CommentaryRef="key-015a8a8e5f442f70f808fd5f511040aa">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-015a8a8e5f442f70f808fd5f511040aa-1709803638640" CommentaryRef="key-015a8a8e5f442f70f808fd5f511040aa">for any repayment threshold year ending on or after 6th April 2016, the amount of the repayment threshold for the previous repayment threshold year;</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="N.I." RestrictStartDate="2009-04-06">
<Title>Personal return</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/25/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/25" id="regulation-25">
<Pnumber>
<CommentaryRef Ref="key-052d108e26a3132adc1734ede8d5f370"/>
25
</Pnumber>
<P1para>
<Text>For the purposes of establishing the amount of the repayment which a borrower is required to make for a tax year under regulation 24, HMRC may require the borrower—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/25/a/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/25/a" id="regulation-25-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>to include such information as may reasonably be required, in a return required to be made and delivered under section 8 of the 1970 Act ; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/25/b/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/25/b" id="regulation-25-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>to deliver with the return such accounts, statements and documents as may reasonably be required relating to information contained in the return as a result of paragraph (a).</Text>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="N.I." RestrictStartDate="2009-04-06">
<Title>Returns to include self-assessment</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/26/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/26" id="regulation-26">
<Pnumber>
<CommentaryRef Ref="key-b63f21c40686d3307a4b4c14efead0f3"/>
26
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/26/1/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/26/1" id="regulation-26-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Subject to paragraph (2), every return made and delivered by a borrower under section 8 of the 1970 Act must include a self-assessment, namely—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/26/1/a/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/26/1/a" id="regulation-26-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>an assessment of the amount of the repayment which, on the basis of the information contained in the return and taking into account any relief or allowance mentioned in regulation 24 the borrower is required to make for the tax year under regulation 24; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/26/1/b/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/26/1/b" id="regulation-26-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>an assessment of the amount payable by the borrower by way of repayment, being the difference between the amount of the repayment which the borrower is assessed to make for the tax year under sub-paragraph (a) and the aggregate amount of any repayments deducted from earnings under Part 4 during that year.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/26/2/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/26/2" id="regulation-26-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Section 9(2) to (3A) (self-assessment) and section 9A (power to enquire into returns) of the 1970 Act apply to a self-assessment under this regulation as they apply to a self-assessment under section 9(1) of that Act, and any references in the Taxes Acts to those sections is to be construed as a reference to them as extended by this regulation.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="N.I." RestrictStartDate="2009-04-06">
<Title>Records</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/27/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/27" id="regulation-27">
<Pnumber>
<CommentaryRef Ref="key-062eb2bdd2fde570787a7522bc875ba0"/>
27
</Pnumber>
<P1para>
<Text>Section 12B of the 1970 Act (records to be kept for the purposes of returns) applies in the case of a borrower as if any reference to a return includes reference to a return including the information required by regulation 25(b).</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2013-04-06" RestrictStartDate="2012-04-06" RestrictExtent="N.I.">
<Title>Other returns and information</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/28/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/28" id="regulation-28">
<Pnumber>
<CommentaryRef Ref="key-8f426e97cb8924551d598e03b86e5fda"/>
28
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/28/1/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/28/1" id="regulation-28-1">
<Pnumber>
<Substitution ChangeId="key-54cae531766f65ccaadc05f453b2c81f-1709898198539" CommentaryRef="key-54cae531766f65ccaadc05f453b2c81f">1</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-54cae531766f65ccaadc05f453b2c81f-1709898198539" CommentaryRef="key-54cae531766f65ccaadc05f453b2c81f">Sections 20A (power to call for papers of tax accountant), 20BA (orders for the delivery of documents) and 20BB (falsification </Substitution>
<Substitution ChangeId="key-54cae531766f65ccaadc05f453b2c81f-1709898198539" CommentaryRef="key-54cae531766f65ccaadc05f453b2c81f">etc</Substitution>
<Substitution ChangeId="key-54cae531766f65ccaadc05f453b2c81f-1709898198539" CommentaryRef="key-54cae531766f65ccaadc05f453b2c81f"> of documents) of the 1970 Act and Schedule 23 to the Finance Act 2011 apply for the purposes of establishing the amount of the repayment a borrower may be required to make under this Part as they apply for the purposes of establishing the amounts in respect of which a person is chargeable to income tax.</Substitution>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/28/2/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/28/2" id="regulation-28-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
Schedule 36 to the Finance Act 2008
<FootnoteRef Ref="f00029"/>
(information and inspection powers) applies in relation to checking a borrower’s compliance with this Part as it applies in relation to checking a person’s tax position (as defined in that Schedule) subject to the modifications in paragraph (3).
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/28/3/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/28/3" id="regulation-28-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The modifications are —</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/28/3/a/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/28/3/a" id="regulation-28-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>any reference to any provision of the Taxes Acts is to be treated as a reference to this Part;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/28/3/b/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/28/3/b" id="regulation-28-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>any reference to prejudice to the assessment or collection of tax is to be treated as a reference to prejudice to the assessment or collection of student loan repayments;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/28/3/c/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/28/3/c" id="regulation-28-3-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>the reference to information relating to the conduct of a pending appeal relating to tax is to be treated as a reference to information relating to the conduct of a pending appeal relating to compliance with this Part; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/28/3/d/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/28/3/d" id="regulation-28-3-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>in paragraph 21(6)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/28/3/d/i/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/28/3/d/i" id="regulation-28-3-d-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>paragraphs (a) and (c) are omitted; and</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/28/3/d/ii/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/28/3/d/ii" id="regulation-28-3-d-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>in paragraph (b) the reference to relevant tax for the chargeable period is to be treated as a reference to the amount of the student loan repayment shown in the self-assessment under regulation 26.</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="N.I." RestrictStartDate="2009-04-06">
<Title>Assessment, claims and appeals</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/29/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/29" id="regulation-29">
<Pnumber>
<CommentaryRef Ref="key-320e15f4067704b326214a710f7c32d2"/>
29
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/29/1/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/29/1" id="regulation-29-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Subject to paragraph (2), Parts 4 (assessment and claims) and 5 (appeals and other proceedings) of the 1970 Act apply with any necessary modifications for the purposes of—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/29/1/a/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/29/1/a" id="regulation-29-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>assessing the amount of the repayment a borrower is required to make under this Part;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/29/1/b/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/29/1/b" id="regulation-29-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>claims or other matters concerning such assessment; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/29/1/c/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/29/1/c" id="regulation-29-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>appeals against any such assessment,</Text>
</P3para>
</P3>
</P2para>
</P2>
<Text>as if any reference to an assessment or a self-assessment included a reference to an assessment or self-assessment for the purposes of this Part.</Text>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/29/2/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/29/2" id="regulation-29-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>HMRC may not determine the amount of a repayment which a borrower may be required to make under this Part under section 28C of the 1970 Act (determination of tax where no return delivered).</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="N.I." RestrictStartDate="2009-04-06">
<Title>Payment</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/30/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/30" id="regulation-30">
<Pnumber>
<CommentaryRef Ref="key-3254f67e509fe7805bfe96403848e09d"/>
30
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/30/1/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/30/1" id="regulation-30-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Any repayment by a borrower under this Part must be paid as if the repayment were an amount of income tax payable by the borrower under section 59B of the 1970 Act (payment of income tax and capital gains tax) in accordance with the following paragraphs.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/30/2/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/30/2" id="regulation-30-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>In a case where the borrower—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/30/2/a/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/30/2/a" id="regulation-30-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>gave the notice required by section 7 of the 1970 Act within 6 months from the end of the tax year, but</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/30/2/b/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/30/2/b" id="regulation-30-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>was not given notice under section 8 of the 1970 Act until after 31st October next following that year,</Text>
</P3para>
</P3>
</P2para>
</P2>
<Text>any repayment by a borrower must be made at the end of the period of three months beginning with the day on which the notice under section 8 of the 1970 Act was given.</Text>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/30/3/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/30/3" id="regulation-30-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>In any other case the repayment must be made on or before 31st January next following the tax year.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/30/4/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/30/4" id="regulation-30-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Section 59B(4A), (5) or (6) of the 1970 Act applies where an enquiry, an amendment of a self-assessment or an assessment is made in respect of a repayment under this Part respectively, and any reference to tax payable in those subsections is to be treated as a reference to a repayment by a borrower.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/30/5/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/30/5" id="regulation-30-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Sections 59B(5A), (7) and (8) of the 1970 Act do not apply for the purposes of this regulation.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2024-04-06" RestrictStartDate="2011-04-06" RestrictExtent="N.I.">
<Title>
<Substitution ChangeId="key-10a07f1fbc3cda54b6e5814fc2aa8e9f-1709807380394" CommentaryRef="key-10a07f1fbc3cda54b6e5814fc2aa8e9f">Late payment penalties</Substitution>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/31/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/31" id="regulation-31">
<Pnumber>
<Substitution ChangeId="key-10a07f1fbc3cda54b6e5814fc2aa8e9f-1709807380394" CommentaryRef="key-10a07f1fbc3cda54b6e5814fc2aa8e9f">31</Substitution>
</Pnumber>
<P1para>
<Text>
<Substitution ChangeId="key-10a07f1fbc3cda54b6e5814fc2aa8e9f-1709807380394" CommentaryRef="key-10a07f1fbc3cda54b6e5814fc2aa8e9f">Schedule 56 to the Finance Act 2009 (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—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/31/a/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/31/a" id="regulation-31-a">
<Pnumber>
<Substitution ChangeId="key-10a07f1fbc3cda54b6e5814fc2aa8e9f-1709807380394" CommentaryRef="key-10a07f1fbc3cda54b6e5814fc2aa8e9f">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-10a07f1fbc3cda54b6e5814fc2aa8e9f-1709807380394" CommentaryRef="key-10a07f1fbc3cda54b6e5814fc2aa8e9f">is payable in relation to the tax year 2010-11 or any subsequent tax year, and</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/31/b/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/31/b" id="regulation-31-b">
<Pnumber>
<Substitution ChangeId="key-10a07f1fbc3cda54b6e5814fc2aa8e9f-1709807380394" CommentaryRef="key-10a07f1fbc3cda54b6e5814fc2aa8e9f">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-10a07f1fbc3cda54b6e5814fc2aa8e9f-1709807380394" CommentaryRef="key-10a07f1fbc3cda54b6e5814fc2aa8e9f">falls within—</Substitution>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/31/b/i/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/31/b/i" id="regulation-31-b-i">
<Pnumber>
<Substitution ChangeId="key-10a07f1fbc3cda54b6e5814fc2aa8e9f-1709807380394" CommentaryRef="key-10a07f1fbc3cda54b6e5814fc2aa8e9f">i</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-10a07f1fbc3cda54b6e5814fc2aa8e9f-1709807380394" CommentaryRef="key-10a07f1fbc3cda54b6e5814fc2aa8e9f">item 1, 12, 18 or 19 of the Table in paragraph 1 of that Schedule, or</Substitution>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/31/b/ii/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/31/b/ii" id="regulation-31-b-ii">
<Pnumber>
<Substitution ChangeId="key-10a07f1fbc3cda54b6e5814fc2aa8e9f-1709807380394" CommentaryRef="key-10a07f1fbc3cda54b6e5814fc2aa8e9f">ii</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-10a07f1fbc3cda54b6e5814fc2aa8e9f-1709807380394" CommentaryRef="key-10a07f1fbc3cda54b6e5814fc2aa8e9f">insofar as the tax falls within item 1 of that Table, item 17, 23 or 24 of that Table.</Substitution>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="N.I." RestrictStartDate="2009-04-06">
<Title>Collection and recovery</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/32/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/32" id="regulation-32">
<Pnumber>
<CommentaryRef Ref="key-f0209a8b25595dee86ed1cda31b58aa9"/>
32
</Pnumber>
<P1para>
<Text>Part 6 of the 1970 Act (collection and recovery) applies to repayments, interest and penalties which have become due and payable by a borrower under this Part as it applies to income tax and interest charged and penalties imposed under that Act.</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="N.I." RestrictStartDate="2012-04-06">
<Title>Persons chargeable in a representative capacity</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/33/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/33" id="regulation-33">
<Pnumber>
<Substitution ChangeId="key-07c34f046e95f410883835ef68b10099-1709898548907" CommentaryRef="key-07c34f046e95f410883835ef68b10099">33</Substitution>
</Pnumber>
<P1para>
<Text>
<Substitution ChangeId="key-07c34f046e95f410883835ef68b10099-1709898548907" CommentaryRef="key-07c34f046e95f410883835ef68b10099">Sections 74 (Personal representatives) and 75 (Receivers appointed by a court) of the 1970 Act apply in the case of repayments due and payable by a borrower under this Part as they apply in the case of income tax chargeable to any person.</Substitution>
</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="N.I." RestrictStartDate="2011-10-31">
<Title>
<Substitution ChangeId="key-f6706d9b1b5b401e5f03aafe7c0fa94e-1709889492208" CommentaryRef="key-f6706d9b1b5b401e5f03aafe7c0fa94e">Interest</Substitution>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/34/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/34" id="regulation-34">
<Pnumber>
<Substitution ChangeId="key-f6706d9b1b5b401e5f03aafe7c0fa94e-1709889492208" CommentaryRef="key-f6706d9b1b5b401e5f03aafe7c0fa94e">34</Substitution>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/34/1/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/34/1" id="regulation-34-1">
<Pnumber>
<Substitution ChangeId="key-f6706d9b1b5b401e5f03aafe7c0fa94e-1709889492208" CommentaryRef="key-f6706d9b1b5b401e5f03aafe7c0fa94e">1</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-f6706d9b1b5b401e5f03aafe7c0fa94e-1709889492208" CommentaryRef="key-f6706d9b1b5b401e5f03aafe7c0fa94e">Subject to paragraph (2), any repayment due and payable under this Part carries interest at the rate applicable under section 103 of the Finance Act 2009 for the purposes of section 101 of the Finance Act 2009 from whichever of the following days is applicable—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/34/1/a/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/34/1/a" id="regulation-34-1-a">
<Pnumber>
<Substitution ChangeId="key-f6706d9b1b5b401e5f03aafe7c0fa94e-1709889492208" CommentaryRef="key-f6706d9b1b5b401e5f03aafe7c0fa94e">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-f6706d9b1b5b401e5f03aafe7c0fa94e-1709889492208" CommentaryRef="key-f6706d9b1b5b401e5f03aafe7c0fa94e">the last day of the period referred to in regulation 30(2); or</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/34/1/b/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/34/1/b" id="regulation-34-1-b">
<Pnumber>
<Substitution ChangeId="key-f6706d9b1b5b401e5f03aafe7c0fa94e-1709889492208" CommentaryRef="key-f6706d9b1b5b401e5f03aafe7c0fa94e">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-f6706d9b1b5b401e5f03aafe7c0fa94e-1709889492208" CommentaryRef="key-f6706d9b1b5b401e5f03aafe7c0fa94e">the date mentioned in regulation 30(3),</Substitution>
</Text>
</P3para>
</P3>
<Text>
<Substitution ChangeId="key-f6706d9b1b5b401e5f03aafe7c0fa94e-1709889492208" CommentaryRef="key-f6706d9b1b5b401e5f03aafe7c0fa94e">until payment, whether or not the applicable day is a non-business day with the meaning of section 92 of the Bills of Exchange Act 1882.</Substitution>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/34/2/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/34/2" id="regulation-34-2">
<Pnumber>
<Substitution ChangeId="key-f6706d9b1b5b401e5f03aafe7c0fa94e-1709889492208" CommentaryRef="key-f6706d9b1b5b401e5f03aafe7c0fa94e">2</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-f6706d9b1b5b401e5f03aafe7c0fa94e-1709889492208" CommentaryRef="key-f6706d9b1b5b401e5f03aafe7c0fa94e">In relation to any repayment amount due under this Part and outstanding immediately prior to 31st October 2011—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/34/2/a/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/34/2/a" id="regulation-34-2-a">
<Pnumber>
<Substitution ChangeId="key-f6706d9b1b5b401e5f03aafe7c0fa94e-1709889492208" CommentaryRef="key-f6706d9b1b5b401e5f03aafe7c0fa94e">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-f6706d9b1b5b401e5f03aafe7c0fa94e-1709889492208" CommentaryRef="key-f6706d9b1b5b401e5f03aafe7c0fa94e">section 178 of the Finance Act 1989 for the purposes of section 86 of the 1970 Act has effect up to and including 30th October 2011, and</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/34/2/b/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/34/2/b" id="regulation-34-2-b">
<Pnumber>
<Substitution ChangeId="key-f6706d9b1b5b401e5f03aafe7c0fa94e-1709889492208" CommentaryRef="key-f6706d9b1b5b401e5f03aafe7c0fa94e">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-f6706d9b1b5b401e5f03aafe7c0fa94e-1709889492208" CommentaryRef="key-f6706d9b1b5b401e5f03aafe7c0fa94e">sections 101 and 103 of the Finance Act 2009 have effect on and after 31st October 2011.</Substitution>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/34/3/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/34/3" id="regulation-34-3">
<Pnumber>
<Substitution ChangeId="key-f6706d9b1b5b401e5f03aafe7c0fa94e-1709889492208" CommentaryRef="key-f6706d9b1b5b401e5f03aafe7c0fa94e">3</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-f6706d9b1b5b401e5f03aafe7c0fa94e-1709889492208" CommentaryRef="key-f6706d9b1b5b401e5f03aafe7c0fa94e">Sections 90 and 91 of the 1970 Act apply to interest under this regulation as they apply to interest on income tax.</Substitution>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/34/4/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/34/4" id="regulation-34-4">
<Pnumber>
<Substitution ChangeId="key-f6706d9b1b5b401e5f03aafe7c0fa94e-1709889492208" CommentaryRef="key-f6706d9b1b5b401e5f03aafe7c0fa94e">4</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-f6706d9b1b5b401e5f03aafe7c0fa94e-1709889492208" CommentaryRef="key-f6706d9b1b5b401e5f03aafe7c0fa94e">Subject to paragraph (5), a refund by HMRC to a borrower of an overpayment of amounts payable under this Part carries interest at the rate applicable under section 103 of the Finance Act 2009 from the date on which the overpayment arose to the date on which the order for the refund is issued.</Substitution>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/34/5/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/34/5" id="regulation-34-5">
<Pnumber>
<Substitution ChangeId="key-f6706d9b1b5b401e5f03aafe7c0fa94e-1709889492208" CommentaryRef="key-f6706d9b1b5b401e5f03aafe7c0fa94e">5</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-f6706d9b1b5b401e5f03aafe7c0fa94e-1709889492208" CommentaryRef="key-f6706d9b1b5b401e5f03aafe7c0fa94e">In relation to any refund by HMRC where the date of overpayment arose on or before 30th October 2011—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/34/5/a/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/34/5/a" id="regulation-34-5-a">
<Pnumber>
<Substitution ChangeId="key-f6706d9b1b5b401e5f03aafe7c0fa94e-1709889492208" CommentaryRef="key-f6706d9b1b5b401e5f03aafe7c0fa94e">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-f6706d9b1b5b401e5f03aafe7c0fa94e-1709889492208" CommentaryRef="key-f6706d9b1b5b401e5f03aafe7c0fa94e">section 178 of the Finance Act 1989 has effect for any period up to and including 30th October 2011; and</Substitution>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/34/5/a/ii/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/34/5/a/ii" id="regulation-34-5-a-ii">
<Pnumber>
<Substitution ChangeId="key-f6706d9b1b5b401e5f03aafe7c0fa94e-1709889492208" CommentaryRef="key-f6706d9b1b5b401e5f03aafe7c0fa94e">ii</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-f6706d9b1b5b401e5f03aafe7c0fa94e-1709889492208" CommentaryRef="key-f6706d9b1b5b401e5f03aafe7c0fa94e">sections 102 and 103 of the Finance Act 2009 has effect for any period on or after 31st October 2011.</Substitution>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2024-04-06" RestrictStartDate="2011-04-06" RestrictExtent="N.I.">
<Title>Penalties</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/35/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/35" id="regulation-35">
<Pnumber>
<CommentaryRef Ref="key-e687cb65e184733a3e4abe810355d799"/>
35
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/35/1/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/35/1" id="regulation-35-1">
<Pnumber>
<Substitution ChangeId="key-e931c85d2fe1b5fcc39d141647b31b24-1709808912005" CommentaryRef="key-e931c85d2fe1b5fcc39d141647b31b24">1</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-e931c85d2fe1b5fcc39d141647b31b24-1709808912005" CommentaryRef="key-e931c85d2fe1b5fcc39d141647b31b24">Schedule 55 to the Finance Act 2009 (penalty for failure to make returns etc) applies—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/35/1/a/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/35/1/a" id="regulation-35-1-a">
<Pnumber>
<Substitution ChangeId="key-e931c85d2fe1b5fcc39d141647b31b24-1709808912005" CommentaryRef="key-e931c85d2fe1b5fcc39d141647b31b24">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-e931c85d2fe1b5fcc39d141647b31b24-1709808912005" CommentaryRef="key-e931c85d2fe1b5fcc39d141647b31b24">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,</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/35/1/b/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/35/1/b" id="regulation-35-1-b">
<Pnumber>
<Substitution ChangeId="key-e931c85d2fe1b5fcc39d141647b31b24-1709808912005" CommentaryRef="key-e931c85d2fe1b5fcc39d141647b31b24">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-e931c85d2fe1b5fcc39d141647b31b24-1709808912005" CommentaryRef="key-e931c85d2fe1b5fcc39d141647b31b24">which falls within item 1 of the Table in paragraph 1 of that Schedule, and</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/35/1/c/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/35/1/c" id="regulation-35-1-c">
<Pnumber>
<Substitution ChangeId="key-e931c85d2fe1b5fcc39d141647b31b24-1709808912005" CommentaryRef="key-e931c85d2fe1b5fcc39d141647b31b24">c</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-e931c85d2fe1b5fcc39d141647b31b24-1709808912005" CommentaryRef="key-e931c85d2fe1b5fcc39d141647b31b24">which is required to include information under regulation 25,</Substitution>
</Text>
</P3para>
</P3>
<Text>
<Substitution ChangeId="key-e931c85d2fe1b5fcc39d141647b31b24-1709808912005" CommentaryRef="key-e931c85d2fe1b5fcc39d141647b31b24">as it applies to income tax on that same return.</Substitution>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/35/2/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/35/2" id="regulation-35-2">
<Pnumber>
<Substitution ChangeId="key-5516f26074c26679679f63a6689d7832-1709809035951" CommentaryRef="key-5516f26074c26679679f63a6689d7832">2</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-5516f26074c26679679f63a6689d7832-1709809035951" CommentaryRef="key-5516f26074c26679679f63a6689d7832">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—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/35/2/a/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/35/2/a" id="regulation-35-2-a">
<Pnumber>
<Substitution ChangeId="key-5516f26074c26679679f63a6689d7832-1709809035951" CommentaryRef="key-5516f26074c26679679f63a6689d7832">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-5516f26074c26679679f63a6689d7832-1709809035951" CommentaryRef="key-5516f26074c26679679f63a6689d7832">by the taxpayer under section 59B of that Act (payment of income tax and capital gains tax); and</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/35/2/b/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/35/2/b" id="regulation-35-2-b">
<Pnumber>
<Substitution ChangeId="key-5516f26074c26679679f63a6689d7832-1709809035951" CommentaryRef="key-5516f26074c26679679f63a6689d7832">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-5516f26074c26679679f63a6689d7832-1709809035951" CommentaryRef="key-5516f26074c26679679f63a6689d7832">where the taxpayer is a borrower, by way of repayment under regulation 24.</Substitution>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/35/3/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/35/3" id="regulation-35-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>For tax years ending on or before 5th April 2008—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/35/3/a/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/35/3/a" id="regulation-35-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>section 95 of the 1970 Act (incorrect return or accounts for income tax or capital gains tax) applies in relation to anything done for the purposes of or in connection with the ascertainment of liability of a borrower to make a repayment under this Part as it applies for the purposes of or in connection with the ascertainment of liability to income tax, and for that purpose the difference referred to in section 95(2) is the difference between—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/35/3/a/i/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/35/3/a/i" id="regulation-35-3-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>the amount calculated under regulation 24(1); and</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/35/3/a/ii/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/35/3/a/ii" id="regulation-35-3-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>the amount which would have been the amount so calculated if the return, statement, declaration or accounts as made or submitted by the borrower had been correct;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/35/3/b/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/35/3/b" id="regulation-35-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>section 97 (incorrect returns or accounts; supplemental) of the 1970 Act applies in the case of returns, statements, declarations, accounts, information or documents for the purposes of repayments under this Part as it applies for the purposes of income tax.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/35/4/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/35/4" id="regulation-35-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
For tax years commencing on or after 6th April 2008, where the date on which the return is due to be filed is on or after 6th April 2009, Schedule 24 to the Finance Act 2007
<FootnoteRef Ref="f00032"/>
(penalties for errors) applies—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/35/4/a/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/35/4/a" id="regulation-35-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in relation to anything done for the purposes of or in connection with the ascertainment of liability of a borrower to make a repayment under this Part as it applies for the purposes of or in connection with the ascertainment of liability to income tax; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2009/128/regulation/35/4/b/2012-04-06" IdURI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/35/4/b" id="regulation-35-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in the case of returns, statements, declarations, accounts, information or documents for the purposes of repayments under this Part as it applies for the purposes of income tax.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Part>
</Body>
</Secondary>
<Footnotes>
<Footnote id="f00024">
<FootnoteText>
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/7" id="c00066" Class="UnitedKingdomPublicGeneralAct" Year="1992" Number="0007">1992 c.7</Citation>
</Text>
</Para>
</FootnoteText>
</Footnote>
<Footnote id="f00025">
<FootnoteText>
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/nia/2007/2" id="c00067" Class="NorthernIrelandAct" Year="2007" Number="0002">2007 c.2 (N.I.)</Citation>
</Text>
</Para>
</FootnoteText>
</Footnote>
<Footnote id="f00026">
<FootnoteText>
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/nia/2004/2" id="c00068" Class="NorthernIrelandAct" Year="2004" Number="0002">2004 c.2 (N.I.)</Citation>
</Text>
</Para>
</FootnoteText>
</Footnote>
<Footnote id="f00027">
<FootnoteText>
<Para>
<Text>The requirements to ‘exclude’ certain income and to ‘deduct’ other sources of income from a borrower’s total income for the purposes of student loan repayments reflects the structure of section 23 of the 2007 Act</Text>
</Para>
</FootnoteText>
</Footnote>
<Footnote id="f00028">
<FootnoteText>
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/nisi/1995/2705" id="c00069" Class="NorthernIrelandOrderInCouncil" AlternativeNumber="N.I. 15" Year="1995" Number="2705">SI 1995/2705 (N.I. 15)</Citation>
</Text>
</Para>
</FootnoteText>
</Footnote>
<Footnote id="f00029">
<FootnoteText>
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="c00070" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="0009">2008 c. 9</Citation>
</Text>
</Para>
</FootnoteText>
</Footnote>
<Footnote id="f00032">
<FootnoteText>
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2007/11" id="c00074" Class="UnitedKingdomPublicGeneralAct" Year="2007" Number="0011">2007 c.11</Citation>
. Schedule 24 was amended by the Finance Act
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="c00075" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="0009">2008 (c.9)</Citation>
section 122 and Schedule 40
</Text>
</Para>
</FootnoteText>
</Footnote>
</Footnotes>
<Commentaries>
<Commentary Type="I" id="key-37fbb12c8b0ed4fa93f5ba1fae3f6f7f">
<Para>
<Text>
Reg. 23 in operation at 6.4.2009, see
<CitationSubRef id="n6d327ea5e2fdd834" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-d8aae91da8b221e47f6bc70f6bb68371">
<Para>
<Text>
Reg. 24 in operation at 6.4.2009, see
<CitationSubRef id="n75c0c689a5c4a19" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-052d108e26a3132adc1734ede8d5f370">
<Para>
<Text>
Reg. 25 in operation at 6.4.2009, see
<CitationSubRef id="n4cee3e3c464de4bb" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-b63f21c40686d3307a4b4c14efead0f3">
<Para>
<Text>
Reg. 26 in operation at 6.4.2009, see
<CitationSubRef id="nfd6c60105b23fd94" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-062eb2bdd2fde570787a7522bc875ba0">
<Para>
<Text>
Reg. 27 in operation at 6.4.2009, see
<CitationSubRef id="n324d8014c901bf30" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-8f426e97cb8924551d598e03b86e5fda">
<Para>
<Text>
Reg. 28 in operation at 6.4.2009, see
<CitationSubRef id="n338299ddd20e2976" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-320e15f4067704b326214a710f7c32d2">
<Para>
<Text>
Reg. 29 in operation at 6.4.2009, see
<CitationSubRef id="ncb2021f075a3bf2" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-3254f67e509fe7805bfe96403848e09d">
<Para>
<Text>
Reg. 30 in operation at 6.4.2009, see
<CitationSubRef id="n2e7a5c1509919f78" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-f0209a8b25595dee86ed1cda31b58aa9">
<Para>
<Text>
Reg. 32 in operation at 6.4.2009, see
<CitationSubRef id="n970e16ec9e12a13" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-e687cb65e184733a3e4abe810355d799">
<Para>
<Text>
Reg. 35 in operation at 6.4.2009, see
<CitationSubRef id="nf540ff2ea73c8d7e" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-83ad34da3c69c1567fccdf71f63fef8c" Type="F">
<Para>
<Text>
<CitationSubRef id="c75wa46d5-00007" SectionRef="regulation-24-3-f" URI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/24/3/f">Reg. 24(3)(f)</CitationSubRef>
substituted (6.4.2010) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2010/91" id="c75wa46d5-00008" Class="NorthernIrelandStatutoryRule" Year="2010" Number="91" Title="The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2010">The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2010 (S.R. 2010/91)</Citation>
,
<CitationSubRef CitationRef="c75wa46d5-00008" id="c75wa46d5-00009" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/nisr/2010/91/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="c75wa46d5-00008" id="c75wa46d5-00010" SectionRef="regulation-5" URI="http://www.legislation.gov.uk/id/nisr/2010/91/regulation/5" Operative="true">5</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-249271e2f0dc58d8bbc1bedf3e28e963" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cb39o7n35-00016" SectionRef="regulation-24-3-a" URI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/24/3/a">reg. 24(3)(a)</CitationSubRef>
substituted (6.4.2011) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2011/137" id="cb39o7n35-00017" Class="NorthernIrelandStatutoryRule" Year="2011" Number="137" Title="The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011">The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137)</Citation>
,
<CitationSubRef CitationRef="cb39o7n35-00017" id="cb39o7n35-00018" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/nisr/2011/137/regulation/1/1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cb39o7n35-00017" id="cb39o7n35-00019" SectionRef="regulation-5-a" URI="http://www.legislation.gov.uk/id/nisr/2011/137/regulation/5/a" Operative="true">5(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-015a8a8e5f442f70f808fd5f511040aa" Type="F">
<Para>
<Text>
<CitationSubRef id="cb39o7n35-00006" SectionRef="regulation-24-6" URI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/24/6">Reg. 24(6)</CitationSubRef>
inserted (6.4.2011) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2011/137" id="cb39o7n35-00007" Class="NorthernIrelandStatutoryRule" Year="2011" Number="137" Title="The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011">The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137)</Citation>
,
<CitationSubRef CitationRef="cb39o7n35-00007" id="cb39o7n35-00008" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/nisr/2011/137/regulation/1/1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cb39o7n35-00007" id="cb39o7n35-00009" SectionRef="regulation-5-b" URI="http://www.legislation.gov.uk/id/nisr/2011/137/regulation/5/b" Operative="true">5(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-10a07f1fbc3cda54b6e5814fc2aa8e9f" Type="F">
<Para>
<Text>
<CitationSubRef id="cb3c6zxw5-00007" SectionRef="regulation-31" URI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/31">Reg. 31</CitationSubRef>
substituted (6.4.2011) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2011/137" id="cb3c6zxw5-00008" Class="NorthernIrelandStatutoryRule" Year="2011" Number="137" Title="The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011">The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137)</Citation>
,
<CitationSubRef CitationRef="cb3c6zxw5-00008" id="cb3c6zxw5-00009" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/nisr/2011/137/regulation/1/1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cb3c6zxw5-00008" id="cb3c6zxw5-00010" SectionRef="regulation-6" URI="http://www.legislation.gov.uk/id/nisr/2011/137/regulation/6" Operative="true">6</CitationSubRef>
(with
<CitationSubRef id="cc139597997659" CitationRef="cb3c6zxw5-00008" SectionRef="regulation-12" URI="http://www.legislation.gov.uk/id/nisr/2011/137/regulation/12">reg. 12</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-e931c85d2fe1b5fcc39d141647b31b24" Type="F">
<Para>
<Text>
<CitationSubRef id="cb3czikv5-00007" SectionRef="regulation-35-1" URI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/35/1">Reg. 35(1)</CitationSubRef>
substituted (6.4.2011) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2011/137" id="cb3czikv5-00008" Class="NorthernIrelandStatutoryRule" Year="2011" Number="137" Title="The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011">The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137)</Citation>
,
<CitationSubRef CitationRef="cb3czikv5-00008" id="cb3czikv5-00009" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/nisr/2011/137/regulation/1/1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cb3czikv5-00008" id="cb3czikv5-00010" SectionRef="regulation-8-a" URI="http://www.legislation.gov.uk/id/nisr/2011/137/regulation/8/a" Operative="true">8(a)</CitationSubRef>
(with
<CitationSubRef CitationRef="cb3czikv5-00008" id="cb3czikv5-00011" SectionRef="regulation-12" URI="http://www.legislation.gov.uk/id/nisr/2011/137/regulation/12">reg. 12</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-5516f26074c26679679f63a6689d7832" Type="F">
<Para>
<Text>
<CitationSubRef id="cb3czikv5-00018" SectionRef="regulation-35-2" URI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/35/2">Reg. 35(2)</CitationSubRef>
substituted (6.4.2011) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2011/137" id="cb3czikv5-00019" Class="NorthernIrelandStatutoryRule" Year="2011" Number="137" Title="The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011">The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137)</Citation>
,
<CitationSubRef CitationRef="cb3czikv5-00019" id="cb3czikv5-00020" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/nisr/2011/137/regulation/1/1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cb3czikv5-00019" id="cb3czikv5-00021" SectionRef="regulation-8-b" URI="http://www.legislation.gov.uk/id/nisr/2011/137/regulation/8/b" Operative="true">8(b)</CitationSubRef>
(with
<CitationSubRef CitationRef="cb3czikv5-00019" id="cb3czikv5-00022" SectionRef="regulation-12" URI="http://www.legislation.gov.uk/id/nisr/2011/137/regulation/12">reg. 12</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-f6706d9b1b5b401e5f03aafe7c0fa94e" Type="F">
<Para>
<Text>
<CitationSubRef id="cb4oymdd5-00007" SectionRef="regulation-34" URI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/34">Reg. 34</CitationSubRef>
substituted (31.10.2011) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2011/137" id="cb4oymdd5-00008" Class="NorthernIrelandStatutoryRule" Year="2011" Number="137" Title="The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011">The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137)</Citation>
,
<CitationSubRef CitationRef="cb4oymdd5-00008" id="cb4oymdd5-00009" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/nisr/2011/137/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cb4oymdd5-00008" id="cb4oymdd5-00010" SectionRef="regulation-7" URI="http://www.legislation.gov.uk/id/nisr/2011/137/regulation/7" Operative="true">7</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-54cae531766f65ccaadc05f453b2c81f" Type="F">
<Para>
<Text>
<CitationSubRef id="cb4u8fn05-00007" SectionRef="regulation-28-1" URI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/28/1">Reg. 28(1)</CitationSubRef>
substituted (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/136" id="cb4u8fn05-00008" Class="NorthernIrelandStatutoryRule" Year="2012" Number="136" Title="The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012">The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136)</Citation>
,
<CitationSubRef CitationRef="cb4u8fn05-00008" id="cb4u8fn05-00009" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/nisr/2012/136/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cb4u8fn05-00008" id="cb4u8fn05-00010" SectionRef="regulation-4" URI="http://www.legislation.gov.uk/id/nisr/2012/136/regulation/4" Operative="true">4</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-07c34f046e95f410883835ef68b10099" Type="F">
<Para>
<Text>
<CitationSubRef id="cb4ugkmd5-00007" SectionRef="regulation-33" URI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/33">Reg. 33</CitationSubRef>
substituted (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/136" id="cb4ugkmd5-00008" Class="NorthernIrelandStatutoryRule" Year="2012" Number="136" Title="The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012">The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136)</Citation>
,
<CitationSubRef CitationRef="cb4ugkmd5-00008" id="cb4ugkmd5-00009" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/nisr/2012/136/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cb4ugkmd5-00008" id="cb4ugkmd5-00010" SectionRef="regulation-5" URI="http://www.legislation.gov.uk/id/nisr/2012/136/regulation/5" Operative="true">5</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>