# The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022, Regulation 35: Amendments to regulation 40 (penalties)

Extent: E+W

(1) In regulation 40(1)(a), omit “for the tax year 2010–11 or any subsequent tax year”.
(2) Omit regulation 40(3).
(3) In regulation 40(4), omit “For tax years commencing on or after 6 April 2008, where the date on which the return is due to be filed is on or after 6 April 2009,”.

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Source: https://www.legislation.gov.uk/uksi/2022/1335/regulation/35 (the official version)
Page: https://openlegislation.uk/education-student-loans-repayment-amendment-no-4-regulations-2022/regulation-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.