14.—(1) In the heading to regulation 14, for “Interest and penalties” substitute “Application of repayments”.
(2) Before regulation 14(1) insert—
“(A1) This regulation applies in relation to plan 1, 2, 3 and 5 loans(1).”.
The application of repayments in relation to a plan 4 loan is determined in accordance with regulation 6 of the 2000 (Scotland) Regulations.