The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2014

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

This section has no associated Explanatory Memorandum

8.  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”.