Reg. 29 in operation at 6.4.2009, see reg. 1(1)

http://www.legislation.gov.uk/nisr/2009/128/regulation/29/2009-04-06The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009Student loansIncome taxStudent grantsFirst degrees and coursesIncapacity benefitenEDUCATIONStatute Law Database2024-05-15Expert Participation2009-04-06These 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 TaxAssessment, claims and appeals29.(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).

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Reg. 29 in operation at 6.4.2009, see
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Subject to paragraph (2), Parts 4 (assessment and claims) and 5 (appeals and other proceedings) of the
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