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The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009
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- Northern Ireland Statutory Rules
- 2009 No. 128
- PART 3
- Regulation 34
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Changes over time for: Section 34
Version Superseded: 31/10/2011
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- 06/04/2009- Amendment
- 06/04/2009
Point in time - 31/10/2011- Amendment
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InterestN.I.
34.—(1) Any repayment due and payable under this Part carries interest at the rate applicable under section 178 of the Finance Act 1989(1) for the purposes of section 86 of the 1970 Act from whichever of the following days is applicable—
(a)the last day of the period referred to in regulation 30(2); or
(b)the date mentioned in regulation 30(3),
until payment, whether or not the applicable day is a non-business day within the meaning of section 92 of the Bills of Exchange Act 1882(2).
(2) Sections 90 and 91 of the 1970 Act apply to interest under this regulation as they apply to interest on income tax.
(3) A refund by HMRC to a borrower of an overpayment of amounts payable under this Part carries interest at the rate applicable under section 178 of the Finance Act 1989 from the date on which the overpayment arose to the date on which the order for the refund is issued.
Commencement Information
I1Reg. 34 in operation at 6.4.2009, see reg. 1(1)
(1)
(2)
1882 c.61. Section 92 was amended by the Banking and Financial Dealings Act 1971 (c.80) sections 3(1) and 4(4)
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