{
  "url": "https://openlegislation.uk/education-student-fees-awards-support-and-loan-repayments-amendment-regulations-2026/regulation-34",
  "json_url": "https://openlegislation.uk/education-student-fees-awards-support-and-loan-repayments-amendment-regulations-2026/regulation-34.json",
  "legislation": "uksi/2026/130",
  "legislation_title": "The Education (Student Fees, Awards, Support and Loan Repayments) (Amendment) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/education-student-fees-awards-support-and-loan-repayments-amendment-regulations-2026",
  "path": "regulation/34",
  "kind": "regulation",
  "number": "34",
  "heading": "Amendments relating to late payment penalties",
  "text": "In regulation 36 (late payment penalties)—\n(a) the existing text becomes paragraph (1);\n(b) after paragraph (1), insert—\n“(2) Schedule 26 to the Finance Act 2021 (penalties for failure to pay tax) applies to repayments which have become payable by a borrower under this Part as it applies to an amount of income tax which falls within item 1, 2, 3, 4, 8, 9 or 10 of the table headed “Income tax or capital gains tax” in paragraph 1 (1) of that Schedule.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2021 c. 26. Schedule 26 was amended by section 335 of the Finance (No. 2) Act 2023 (c. 30) and by S.I. 2025/589."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/130/regulation/34",
    "retrieved_at": "2026-10-28T21:06:13.225881+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."
}