PART 3 N.I. Repayments by Assessment to Income Tax

Repayments of student loans by persons required to submit a tax return N.I.

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.

Commencement Information

I1 Reg. 23 in operation at 6.4.2009, see reg. 1(1)