Amendment of the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009

3.  In regulation 9 (Penalties in relation to Parts 3 and 4), for paragraph (2) substitute—

“(2) Schedule 38 to the Finance Act 2012 (Tax Agents: Dishonest Conduct) applies for the purpose of repayments under Part 3 or 4 as it applies for the purposes of income tax.”.