{
  "url": "https://openlegislation.uk/education-student-loans-repayment-amendment-no-2-regulations-2008/regulation-17",
  "json_url": "https://openlegislation.uk/education-student-loans-repayment-amendment-no-2-regulations-2008/regulation-17.json",
  "legislation": "uksi/2008/2715",
  "legislation_title": "The Education (Student Loans) (Repayment) (Amendment) (No. 2) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/education-student-loans-repayment-amendment-no-2-regulations-2008",
  "path": "regulation/17",
  "kind": "regulation",
  "number": "17",
  "heading": "Amendments to Regulation 39B (Notice of specified amount and certificate when repayments deducted not paid)",
  "text": "Regulation 39B is amended as follows:—\n(1) For paragraph (2), substitute—\n“(2) Where this regulation applies, an officer of HMRC, upon consideration of the employer’s record of past payments, whether of student loan repayments or of combined amounts, may to the best of that officer’s judgment specify the amount in respect of student loan repayments or of a combined amount which that officer considers the employer is liable to pay, and serve notice on the employer of that amount.”.\n(2) In paragraph (5)—\n(a) after “tax period specified in the notice is”, insert “,or includes,”;\n(b) after “the full amount”, insert “of student loan repayments”.\n(3) In paragraph (6)—\n(a) omit the first occurrence of “in respect of student loan repayments”;\n(b) in sub-paragraph (a) after “in respect of student loan repayments”, insert “,or to include an amount in respect of student loan repayments,”;\n(4) In paragraph (7)(a), omit “in respect of student loan repayments”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/2715/regulation/17",
    "retrieved_at": "2026-10-29T03:23:12.743638+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."
}