12.—(1) Regulation 7 does not apply to repayments payable by a borrower under Part 3 of the Education (Student Loans) (Repayment) Regulations 2009 in relation to the tax year 2009-10 or any previous tax year.
(2) Regulation 9 does not apply to returns which are required to include information or other documents under regulation 30 of the Education (Student Loans) (Repayment) Regulations 2009 in relation to the tax year 2009-10 or any previous tax year.
(3) In this regulation—
(a)“tax year” means the period from 6 April to 5 April of the following year; and
(b)“tax year 2009-10” means the tax year beginning on 6th April 2009.