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