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6.—(1) If the Scottish Ministers have determined that the repayments of student loans made under the Education (Scotland) Act 1980 will be collected by HMRC under Parts 3 and 4 of these Regulations, they must give notices to HMRC and the borrower in accordance with regulation 15.
(2) Where the Scottish Ministers have given notices in accordance with regulation 15(3)(a) or (b), Parts 3 and 4, and the provisions of Parts 1 and 2 so far as they relate to Parts 3 and 4, will apply to those student loans in the same way as they apply to student loans under the 1998 Act.
(3) In the application of these Regulations to loans made under the Education (Scotland) Act 1980—
“borrower” means a person to whom the Scottish Ministers or Secretary of State have lent money pursuant to Regulations made under section 73(f) of the Education (Scotland) Act 1980 and who has not received a notice from the Scottish Ministers that it has been repaid in full or cancelled;
“the Authority” means the Scottish Ministers (other than in regulations 3 and 11) and includes any person exercising functions on behalf of the Scottish Ministers pursuant to section 73A(4) of the Education (Scotland) Act 1980; and
“student loan” means the total outstanding principal, interest and charges owed by the borrower to the Scottish Ministers pursuant to Regulations made under section 73(f) of the Education (Scotland) Act 1980, excluding any interest, penalties or charges payable under Part 3 or 4.
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