{
  "url": "https://openlegislation.uk/draft-education-student-loans-repayment-regulations-2000/regulation-51",
  "json_url": "https://openlegislation.uk/draft-education-student-loans-repayment-regulations-2000/regulation-51.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/51",
  "kind": "regulation",
  "number": "51",
  "heading": "Penalties",
  "text": "(1) Where in the case of any employee an employer fraudulently or negligently–\n(a) makes incorrect deductions, or\n(b) makes or receives incorrect payments in a year of assessment\nin pursuance of this Part he shall be liable to a penalty not exceeding £3,000 for each employee in respect of whom incorrect deductions or payments are made.\n(2) A penalty under paragraph (1) shall not be imposed before the end of the year of assessment in question; and no more than one such penalty may be imposed by reference to any one employee in relation to any year of assessment.",
  "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/51",
    "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."
}