Version Superseded: 05/09/2017
Point in time view as at 16/06/2016. This version of this provision has been superseded.
There are outstanding changes not yet made by the legislation.gov.uk editorial team to The Education (Postgraduate Master's Degree Loans) Regulations 2016. Any changes that have already been made by the team appear in the content and are referenced with annotations.
84. Where an employer completes a Form P45, the employer must state in it that the employee is a borrower if, on the date of the Form P45—
(a)the employer has received notice that the employee is a borrower as described in regulation 59(1);
(b)the employer has received a Form P46 stating that the employee has a postgraduate master's degree loan which requires repayment; or
(c)the employer has received information under regulation 53 that the employee has any liability to repay any postgraduate master's degree loan; and
(d)(where any of paragraph (a), (b), or (c) apply) the employer has not received a notice from HMRC under regulation 59(3) requiring the employer not to make deductions from the employee's earnings on and after a date before the date on which the person ceased to be an employee.
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