{
  "url": "https://openlegislation.uk/education-student-loans-repayment-amendment-no-2-regulations-2008/regulation-18",
  "json_url": "https://openlegislation.uk/education-student-loans-repayment-amendment-no-2-regulations-2008/regulation-18.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/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Amendments to regulation 40 (Recovery of repayments deducted)",
  "text": "Regulation 40 is amended as follows:—\n(1) In paragraph (1), for “under Schedule E”, substitute “as employment income under the 2003 Act.”;\n(2) In paragraph (1A)—\n(a) after “student loan repayments,”, insert “or a combined amount,”;\n(b) after the words “or such part of it as remains unpaid,”, insert “together with any interest payable on such amount,”;\n(c) in the last line for “item”, substitute “time”;\n(3) In paragraph (2) for “amount of tax”, substitute “other element of a combined amount”;\n(4) In paragraph (3)—\n(a) for sub-paragraph (b), substitute—\n“(b) the total amount which the employer is liable to pay to an officer of HMRC as a combined amount including any amount under regulation 39,”;\n(b) omit sub-paragraphs (c) and (d).\n(c) in the text immediately following those sub-paragraphs after “without specifying the respective amounts”, insert “of any component of a combined amount”.",
  "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/18",
    "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."
}