{
  "url": "https://openlegislation.uk/education-fees-and-student-support-miscellaneous-amendments-eu-exit-scotland-regulations-2019/regulation-2",
  "json_url": "https://openlegislation.uk/education-fees-and-student-support-miscellaneous-amendments-eu-exit-scotland-regulations-2019/regulation-2.json",
  "legislation": "ssi/2019/70",
  "legislation_title": "The Education (Fees and Student Support) (Miscellaneous Amendments) (EU Exit) (Scotland) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/education-fees-and-student-support-miscellaneous-amendments-eu-exit-scotland-regulations-2019",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Repayment of Student Loans (Scotland) Regulations 2000",
  "text": "In the Repayment of Student Loans (Scotland) Regulations 2000, regulation 9 (refunds) is amended as follows—\n(a) at the end of paragraph (5)(b) delete “and”,\n(b) in paragraph (5)(c) after “Part 4 of the Collection Regulations” insert “in respect of the year of assessment ending on 5 April 2019 or any previous year of assessment”, and\n(c) after paragraph (5)(c) insert—\n“; and\n(d) where an amount is deducted by an employer under Part 4 of the Collection Regulations in respect of the year of assessment beginning on 6 April 2019 or any subsequent year of assessment, a repayment of that amount is considered to have been received by the Scottish Ministers on—\n(i) the day on which it was deducted by the employer, or\n(ii) where an adjustment is made in relation to the deduction, on such other day as HMRC specifies in order to take account of that adjustment.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.S.I. 2000/110, amended by S.S.I. 2000/200, S.S.I. 2001/227, S.S.I. 2005/314, S.S.I. 2006/326, S.S.I. 2007/159, S.S.I. 2009/102, S.S.I. 2012/22, S.S.I. 2013/65, S.S.I. 2013/80, S.S.I. 2013/142, S.S.I. 2016/82, S.S.I. 2018/307 and S.I. 2008/1879."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2019/70/regulation/2",
    "retrieved_at": "2026-10-28T21:08:48.453992+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."
}