Modifications etc. (not altering text)
C1Sch. 23 applied by S.I. 2009/470 reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9))
C2Sch. 23 applied (16.6.2016) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)
9(1)Each of the following is a relevant data-holder—U.K.
(a)an employer,
(b)a person who is concerned in making payments to or in respect of another person's employees with respect to their employment with that other person,
(c)an approved agent within the meaning of section 714 of ITEPA 2003 (which relates to payroll giving), and
(d)a person who carries on a business in connection with which relevant payments are or are likely to be made.
(2)Relevant payments are—
(a)payments for or in connection with services provided by persons who are not employed in the business, or
(b)periodical or lump sum payments in respect of any copyright, public lending right, right in a registered design or design right.
(3)Payments are taken to be made in connection with a business if they are made—
(a)in the course of carrying on the business or a part of it, or
(b)in connection with the formation, acquisition, development or disposal of the business or a part of it.
(4)Sub-paragraph (1)(d) applies to the carrying on of any other kind of activity as it applies to the carrying on of a business, but only if the activity is being carried on by a body of persons (and references in sub-paragraphs (2) and (3) to the business are to be read accordingly).
(5)A reference in this paragraph to the making of payments includes—
(a)the provision of benefits, and
(b)the giving of any other valuable consideration.