1989 c.26

1882 c.61. Section 92 was amended by the Banking and Financial Dealings Act 1971 (c.80) sections 3(1) and 4(4)

Reg. 34 in operation at 6.4.2009, see reg. 1(1)

http://www.legislation.gov.uk/nisr/2009/128/regulation/34/2009-04-06The 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 Tax34Interest1

Any repayment due and payable under this Part carries interest at the rate applicable under section 178 of the Finance Act 1989 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

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.

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34
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Any repayment due and payable under this Part carries interest at the rate applicable under section 178 of the Finance Act 1989
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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
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