The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2009

Amendment of the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000

6.—(1) Regulation 39B(1) (Notice of specified amount and certificate when repayments deducted not paid) is amended as provided by paragraphs (2) to (5).

(2) For paragraph (2) substitute—

“(2) Where this regulation applies, an officer of HMRC, upon consideration of the employer’s record of past payments, whether of student loan repayments or of combined amounts, may to the best of his judgment specify the amount in respect of student loan repayments or of a combined amount which he considers the employer is liable to pay, and serve notice on the employer of that amount.”.

(3) In paragraph (5)—

(a) after “tax period specified in the notice is”, insert “, or includes,”;

(b) after “the full amount”, insert “of student loan repayments”.

(4) In paragraph (6)—

(a) omit the first occurrence of “in respect of student loan repayments”;

(b) in sub-paragraph (a) after “in respect of student loan repayments”, insert “, or to include an amount in respect of student loan repayments,”;

(5) In paragraph (7)(a), omit “in respect of student loan repayments”.

(1)

Regulation 39B was inserted by regulation 5 of S.R. 2001 No. 162 and further amended by regulation 11 of S.R. 2004 No. 444