# The Education (Student Loans) (Repayment) (Amendment) (No. 2) Regulations 2008, Regulation 18: Amendments to regulation 40 (Recovery of repayments deducted)


Regulation 40 is amended as follows:—
(1) In paragraph (1), for “under Schedule E”, substitute “as employment income under the 2003 Act.”;
(2) In paragraph (1A)—
(a) after “student loan repayments,”, insert “or a combined amount,”;
(b) after the words “or such part of it as remains unpaid,”, insert “together with any interest payable on such amount,”;
(c) in the last line for “item”, substitute “time”;
(3) In paragraph (2) for “amount of tax”, substitute “other element of a combined amount”;
(4) In paragraph (3)—
(a) for sub-paragraph (b), substitute—
“(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,”;
(b) omit sub-paragraphs (c) and (d).
(c) in the text immediately following those sub-paragraphs after “without specifying the respective amounts”, insert “of any component of a combined amount”.

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Source: https://www.legislation.gov.uk/uksi/2008/2715/regulation/18 (the official version)
Page: https://openlegislation.uk/education-student-loans-repayment-amendment-no-2-regulations-2008/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.