Amendment of the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 20098.

In regulation 54F (Returns under regulations 54B and 54E: amendments)—

(a)

in paragraph (1) for “an employer discovers an error in a return” substitute “there is an inaccuracy in a return, whether careless or deliberate,”;

(b)

in paragraphs (2), (3) and (7)(a) for “error” substitute “inaccuracy”;

(c)

for paragraph (4) substitute—

“(4)

When the employer becomes aware of an inaccuracy in a return submitted under regulation 54B or 54E, the employer must provide the correct information in the next return for the tax year in question.”; and

(d)

in paragraph (6)(b) for “discovery of the error” substitute “employer becomes aware of the inaccuracy”.