# Education (Student Loans) (Repayment) Regulations 2000, Regulation 22: Surcharges


Section 59C of the 1970 Act (surcharges on unpaid income tax and capital gains tax) shall apply to repayments which have become payable by a borrower under this Part as it applies to income tax payable in accordance with section 55 or 59B of that Act.

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Source: https://www.legislation.gov.uk/ukdsi/2000/0110988612/regulation/22 (the official version)
Page: https://openlegislation.uk/draft-education-student-loans-repayment-regulations-2000/regulation-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.