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”.