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Changes over time for: Section 63
Timeline of Changes
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Version Superseded: 06/04/2014
Status:
Point in time view as at 06/04/2012. This version of this provision has been superseded.
Status
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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 63.
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PenaltiesN.I.
63.—(1) Subject to paragraph (3), where in the case of any employee an employer fraudulently or negligently—
(a)makes incorrect deductions; or
(b)makes or receives incorrect payments in a tax year
in pursuance of this Part, the employer is liable to a penalty not exceeding £3000 for each employee for whom incorrect deductions or payments are made.
(2) A penalty under paragraph (1) must not be imposed before the end of the relevant tax year; and no more than one penalty per employee under that paragraph may be imposed in relation to any tax year.
[(3) Schedule 56 to the Finance Act 2009 (penalty for failure to pay tax) shall apply in relation to the late payment from an employer to HMRC of student loan repayments deducted from an employees’ earnings as if—
(a)in relation to all regulations in this part other than regulation 57 payments from an employer to HMRC were a payment of tax falling within item 2 of the table in paragraph 1 of that schedule;
(b)in relation to regulation 57 payments from an employer to HMRC were a payment of tax falling within items 17, 23 or 24 of the table in paragraph 1 of that schedule;
(c)references to the PAYE Regulations in item 2 of the table in paragraph 1 of that schedule were references to this Part.]
Textual Amendments
Commencement Information
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