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