- Draft legislation
This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: Education (Student Loans) (Repayment) Regulations 2000 No. 944
22. Section 59C of the 1970 Act (surcharges on unpaid income tax and capital gains tax) shall apply to repayments which have become payable by a borrower under this Part as it applies to income tax payable in accordance with section 55 or 59B of that Act.
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