{
  "url": "https://openlegislation.uk/draft-education-student-loans-repayment-regulations-2000/regulation-14",
  "json_url": "https://openlegislation.uk/draft-education-student-loans-repayment-regulations-2000/regulation-14.json",
  "legislation": "ukdsi/2000/0110988612",
  "legislation_title": "Education (Student Loans) (Repayment) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/draft-education-student-loans-repayment-regulations-2000",
  "path": "regulation/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Repayments of student loans by persons required to submit a tax return",
  "text": "Repayments by a borrower who in respect of any year of assessment is required to make and deliver to the Board a return under section 8 of the 1970 Act shall be made, accounted for and recovered in like manner as income tax payable under the Taxes Acts; and in such case the provisions of this Part (which with extensions and modifications include provisions of the Taxes Acts) shall apply to and for the purposes of such repayments.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2000/0110988612/regulation/14",
    "retrieved_at": "2026-10-30T15:19:05.634258+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}