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SCHEDULES

SCHEDULE 23U.K.Data-gathering powers

Modifications etc. (not altering text)

C1Sch. 23 applied by S.I. 2009/470 reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9))

C2Sch. 23 applied (16.6.2016) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)

Part 4U.K.Penalties

Increased daily default penaltyU.K.

39(1)If [F1the tribunal makes a determination] under paragraph 38, HMRC must notify the data-holder.U.K.

(2)The notification must specify the [F2new maximum amount and the day from which it applies].

F3(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Words in Sch. 23 para. 39(1) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 177(3)(a)

F2Words in Sch. 23 para. 39(2) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 177(3)(b)