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

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

7.—(1) Regulation 40(1) (Recovery of repayments deducted) is amended as provided by paragraphs (2) to (5).

(2) In paragraph (1), for “under Schedule E”, substitute “as employment income under the 2003 Act.”.

(3) In paragraph (1A)—

(a) after “student loan repayments,”, insert “or a combined amount,”;

(b) after the words “or such part of it as remains unpaid,”, insert “together with any interest payable on such amount,”.

(4) In paragraph (2) for “amount of tax”, substitute “other element of a combined amount”.

(5) In paragraph (3)—

(a) for sub-paragraph (b), substitute—

“(b) the total amount which the employer is liable to pay to an officer of HMRC as a combined amount including any amount under regulation 39,”;

(b) omit sub-paragraphs (c) and (d);

(c) in the text immediately following those sub-paragraphs after “without specifying the respective amounts”, insert “of any component of a combined amount”.

(1)

Regulation 40 was amended by regulation 6 of S.R. 2001 No. 162 and regulation 12 of S.R. 2004 No. 444