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

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

14.  Repayments by a borrower who in respect of any year of assessment is required to make and deliver to the Board a return under section 8 of the 1970 Act shall be made, accounted for and recovered in like manner as income tax payable under the Taxes Acts; and in such case the provisions of this Part (which with extensions and modifications include provisions of the Taxes Acts) shall apply to and for the purposes of such repayments.

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