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36.—(1) In the heading to regulation 41, after “Interpretation” insert “of Part 4”.
(2) In regulation 41—
(a)in the definition of “combined amount”, omit “or postgraduate degree loan”;
(b)omit the definition of “Form P46”;
(c)in the definition of “non-Real Time Information employer”, for “one within regulation 41A” substitute “a Real Time Information employer”;
(d)in the definition of “Real Time Information employer”, for “regulation 41A” substitute “regulation 2A of the PAYE Regulations”.
37. Omit regulation 41A.
38. In the heading to regulation 42, omit “or postgraduate degree loans”.
39. For regulation 43 (commencement of employment with a non-Real Time Information employer) substitute—
43. A person who commences employment with an employer must inform the employer—
(a)whether the person has any liability to repay a student loan, and
(b)if so, which of the following the liability relates to—
(i)a plan 1 loan;
(ii)a plan 2 loan;
(iii)a plan 3 loan;
(iv)a plan 4 loan;
(v)a plan 5 loan.”.
40. Omit regulation 43A.
41.—(1) In regulation 44(1)—
(a)in sub-paragraph (a), for “student loan” substitute “plan 1, 2, 4, or 5 loan”;
(b)in sub-paragraph (b), for “postgraduate degree loan” substitute “plan 3 loan”.
(2) In regulation 44(2A)—
(a)for “(1)” substitute “(1)(b)”;
(b)for “due—” to the end substitute “under paragraph (1)(a)”.
(3) For regulation 44(6) substitute—
“(6) The default threshold applies—
(a)if, in relation to a plan 1, 2, 4 or 5 loan, the borrower fails to comply with regulation 43 (which relates to repayments liability), and
(b)until the date specified by HMRC in a notice given to the borrower’s employer under regulation 49(1).”.
(4) For regulation 44(7) substitute—
“(7) The default threshold is whichever repayment threshold for a plan 1, 2, 4 or 5 loan is the lowest repayment threshold.”
42.—(1) In regulation 50(1)—
(a)in the words before sub-paragraph (a), after “received” insert “any of the following”;
(b)omit sub-paragraph (c) (including the “or” that follows it);
(c)in sub-paragraph (d)—
(i)for “regulation 43A” substitute “regulation 43”;
(ii)omit “or postgraduate degree loan”.
(2) In regulation 50(2)—
(a)omit sub-paragraph (c) (including the “or” that follows it);
(b)in sub-paragraph (d)—
(i)for “regulation 43A” substitute “regulation 43”;
(ii)omit “or postgraduate degree loan”.
(3) In regulation 50(8), omit “or postgraduate degree loan”.
(4) Omit regulation 50(9).
43. In regulation 55(1), (2), (4), (5) and (6), omit “student loan or postgraduate degree loan”.
44.—(1) In regulation 56(1), omit “student loan or postgraduate degree loan”.
(2) In regulation 56(2), for “student loan repayments, postgraduate degree loan repayments” substitute “repayments”.
(3) In regulation 56(4) and (5) omit “student loan or postgraduate degree loan”.
(4) In regulation 56(6)(a) and (11), for “student loan repayments or postgraduate degree loan repayments” substitute “repayments”.
45. In regulation 57(2), for “student loan repayments, postgraduate degree loan repayments” substitute “repayments”.
46.—(1) In regulation 59(7), for “section 566(1) of the 1988 Act” substitute “section 70(1)(a) or 71 of the Finance Act 2004(1)”.
(2) In regulation 59(9), omit “student loan or postgraduate degree loan”.
47.—(1) In regulation 59B(1), omit “but this is subject to paragraph (1A)”.
(2) Omit regulation 59B(1A) to (1E).
48.—(1) Omit regulation 59E(2A).
(2) In regulation 59E(3), for “On and after 6 April 2014, the” substitute “The”.
49. Omit regulation 59G(5).
50. In regulation 60(4)(a), omit “student loan or postgraduate degree loan”.
51. In regulation 61(2)(b), omit “student loan or postgraduate degree loan”.
52. In regulation 67—
(a)omit paragraph (b);
(b)in paragraph (ba)—
(i)for “regulation 43A” substitute “regulation 43”;
(ii)omit “or any postgraduate degree loan”;
(c)in paragraph (c), for “(where any of paragraph (a), (b), or (ba) apply)” substitute “if paragraph (a) or (ba) apply,”.
53. In regulation 68(3), omit “student loan or postgraduate degree loan”.
2004 c. 12. Section 71 was amended by Part 1 of Schedule 3 to the Corporation Tax Act 2009 (c. 4).