Amendment of the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009
This section has no associated Explanatory Memorandum
8. In regulation 54E (Exceptions to regulation 54B)—
(a)in paragraph (1)—
(i)omit the “or” after sub-paragraph (c), and
(ii)in paragraph (d), for “.” substitute—
“, or
(e)an employer to whom a direction has been given under regulation 67(11) of the PAYE Regulations.”;
(b)after paragraph (2) insert—
“(2A) Before 6 April 2014, a Real Time Information employer to whom this regulation applies may proceed as if the employer were a non-Real Time Information employer and the provisions of these Regulations apply accordingly to such employer.”;
(c)in paragraph (3), substitute “On and after 6 April 2014, the” for “An”; and
(d)omit paragraphs (7) and (8).