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Education (Student Loans) (Repayment) Regulations 2000
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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
Certificate of repayments
38.—(1) Where the employer is required to give an employee a certificate in accordance with regulation 39 of the Income Tax Regulations or paragraph 25 of Schedule 1 to the Contributions Regulations (form P60) he shall enter thereon in respect of the year to which the certificate relates the amount of repayments deducted by him.
(2) Where the employer is not required to give an employee who is in his employment on the last day of the year a certificate as described in paragraph (1) but has deducted repayments in respect of a year the employer shall nevertheless give the employee such a certificate showing thereon the amount of repayments deducted.
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