Amendment of the Education (Student Loans) (Repayment) Regulations 2000
3. In regulation 7—
(a)after paragraph (2) insert the following paragraphs—
“(2A) For years of assessment—
(a)ending on or before 5 April 2008 sections 100 (determination of penalties by officer of Board), 100A (provisions supplementary to section 100) and 100B (appeals against policy determinations) of the 1970 Act shall apply to the penalties outlined in regulation 26(3) in connection with repayments under Part III as they apply in connection with income tax;
(b)commencing on or after 6 April 2008, where the date on which the return is due to be filed is on or after 6 April 2009, Schedule 24 of the Finance Act 2007 (penalties for errors) shall apply in relation to the assessment of penalties and appeals against the assessment of penalties in connection with Part III as it applies to penalties in connection with income tax.
(2B) Sections 100 (determination of penalties by officer of Board), 100A (provisions supplementary to section 100) and 100B (appeals against penalty determinations) of the 1970 Act shall apply to penalties other than those outlined in regulations 26(3) and 26(4) in connection with repayment under Part III and all penalties under Part IV as they apply to penalties in connection with income tax.”
(b)In paragraph (3) omit “100 and 100A (determination of penalties by officer of Board), 100B (appeals against penalty determinations),”.