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Changes over time for: Section 12
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Version Superseded: 06/04/2019
Status:
Point in time view as at 06/04/2009. This version of this provision has been superseded.
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Changes to legislation:
There are currently no known outstanding effects for the The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009, Section 12.
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Date of repaymentN.I.
12. For the purposes of this Part, repayment will be considered to have been paid by the borrower and received by the Department as follows:—
(a)where an amount is paid by the borrower directly to the Department, or by direct debit under regulation 13, a repayment of that amount is considered to have been received on the date on which the amount is, in fact, received;
(b)where HMRC have notified the Department that an amount has become payable to it in respect of a tax year under Part 3, a repayment of that amount is considered to have been received by the Department on 31st January following the tax year, whether or not the borrower has, in fact, paid any or all of that amount to HMRC;
(c)where an amount is deducted by an employer under Part 4, that amount must be aggregated with all other amounts deducted in the same tax year and repayments of the aggregate amount will be considered to have been received by the Department in equal instalments received on the days during the tax year which are—
(i)the last days of a month;
(ii)days after the date on which the Department has given notice under regulation 11(3)(b) that payment should be deducted; and
(iii)days before the date on which the Department has given notice under regulation 11(3)(d) that payment should cease to be deducted.
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