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The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009

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

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

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