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The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000

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  1. Introductory Text

  2. Part I General

    1. 1.Citation and commencement

    2. 2.Interpretation

    3. 3.Application

    4. 4.Functions of the Inland Revenue

    5. 5.Inspectors and Collectors

    6. 6.Service by post

    7. 7.Penalties etc in relation to Parts III and IV

    8. 8.Revocation

  3. Part II Provisions applicable to all repayments

    1. 9.Interpretation

    2. 10.Interest and penalties

    3. 11.Time for repayments

    4. 12.Cancellation

    5. 13.Refunds

  4. Part III Repayments by assessment to income tax

    1. 14.Repayments of student loans by persons required to submit a tax return

    2. 15.Time for and amount of repayments

    3. 16.Personal return

    4. 17.Returns to include self-assessment

    5. 18.Records

    6. 19.Other returns and information

    7. 20.Assessments, claims and appeals

    8. 21.Payment

    9. 22.Surcharges

    10. 23.Collection and recovery

    11. 24.Persons chargeable in a representative capacity

    12. 25.Interest

    13. 26.Penalties

  5. Part IV Deduction of repayments by employers

    1. 27.Interpretation

    2. 28.Repayment of student loans by employees

    3. 29.Amount of repayments

    4. 30.Calculation of emoluments

    5. 31.Earnings periods

    6. 32.Multiple employers

    7. 33.Intermediate employers

    8. 34.Notice to employers

    9. 35.Deduction of repayments

    10. 36.Priority where other deductions required

    11. 37.Deductions working sheet

    12. 38.Certificate of repayments

    13. 39.Payment of repayments deducted to the Inland Revenue

    14. 40.Recovery of repayments deducted

    15. 41.Interest on unpaid repayments

    16. 42.Returns by employers

    17. 43.Inspection of employer’s records

    18. 44.Powers to obtain information

    19. 45.Formal determination of repayments payable by employer

    20. 46.Interest on unpaid repayments which have been formally determined

    21. 47.Death of employer

    22. 48.Succession to a business

    23. 49.Payment by cheque

    24. 50.Cessation of employment

    25. 51.Penalties

    26. 52.Collection and Recovery of Penalties

  6. Part V Repayments by overseas residents

    1. 53.Interpretation

    2. 54.Notice of overseas residence

    3. 55.Notice of liability to make repayments

    4. 56.Repayment by instalments

    5. 57.Application to cease repayment by instalments

  7. Signature

  8. Explanatory Note

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