Regulation 2 Amendment of the Repayment of Student Loans (Scotland) Regulations 2000

at the end of paragraph (5)(b) delete “and”,

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

after paragraph (5)(c) insert—

“; and

(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—

(i)

the day on which it was deducted by the employer, or

(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.”.