Modifications etc. (not altering text)
C1Sch. 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
C2Sch. 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))
Textual Amendments
F1Sch. 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)
26(1)Each of the following is a relevant data-holder—U.K.
(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.]