Amendment of the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 20008

In regulation 4111 (Interest on unpaid repayments), after paragraph (4), insert—

4A

An officer of HMRC may prepare a certificate certifying the total amount of interest payable in respect of the whole of a combined amount without specifying to what component of the combined amount the interest relates and paragraph (4) shall apply to that certificate.