Regulation 6
In paragraph (1) of regulation 40 after the words “regulation 39” there shall be inserted the words “, 39A, 39B, 42 or 43” and after that paragraph there shall be inserted the following paragraph—
“(1A)Without prejudice to paragraph (1), paragraphs (1) to (5) of regulation 54 of the Income Tax (Employments) Regulations 1993f1 (being regulations made under section 203 of the 1988 Act) shall apply to the amount shown in a certificate under regulation 39A(5), 39B(6), 42(4) or 43(7) with the modification that summary proceedings for the recovery of the amount in respect of student loan repayments, or such part of it as remains unpaid, may be brought at any item before the expiry of twelve months after the date of the certificate.”.