Amendment of the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009
This section has no associated Explanatory Memorandum
4. In regulation 28 (Other returns and information), for paragraph (1) substitute—
“(1) Sections 20A (power to call for papers of tax accountant), 20BA (orders for the delivery of documents) and 20BB (falsification etc of documents) of the 1970 Act and Schedule 23 to the Finance Act 2011(1) apply for the purposes of establishing the amount of the repayment a borrower may be required to make under this Part as they apply for the purposes of establishing the amounts in respect of which a person is chargeable to income tax.”.
(1)
2011 c. 11; Schedule 23 comes into force on 1st April 2012.