SCHEDULES

C1C2SCHEDULE 23Data-gathering powers

Annotations:
Modifications etc. (not altering text)
C1

Sch. 23 amendment to earlier affecting provision SI 2009/470 reg. 33(1) (6.4.2012) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2012 (S.I. 2012/836), regs. 1, 4

C2

Sch. 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))

Part 2Relevant data-holders

F1Settlements

Annotations:
Amendments (Textual)
F1

Sch. 23 para. 13A and cross-heading inserted (with application in accordance with s. 228(2) of the amending Act) by Finance Act 2013 (c. 29) , s. 228(1)

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1

Each of the following is a relevant data-holder—

a

a person who makes a settlement,

b

the trustees of a settlement,

c

a beneficiary under a settlement, and

d

any other person to whom income is payable under a settlement.

2

Section 620 of ITTOIA 2005 (meaning of “settlement” etc) applies for the purposes of this paragraph.