{
  "url": "https://openlegislation.uk/education-student-loans-repayment-amendment-regulations-2004/regulation-18",
  "json_url": "https://openlegislation.uk/education-student-loans-repayment-amendment-regulations-2004/regulation-18.json",
  "legislation": "uksi/2004/1175",
  "legislation_title": "The Education (Student Loans) (Repayment) (Amendment) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/education-student-loans-repayment-amendment-regulations-2004",
  "path": "regulation/18",
  "kind": "regulation",
  "number": "18",
  "heading": null,
  "text": "There shall be inserted after regulation 52 the following regulations—\n“52A. In the application of regulation 202 of the PAYE Regulations (default notice and appeal) for the purposes of these Regulations the only ground for appeal shall be that the employer is not in default.\n52B. In the application of regulation 203 of the PAYE Regulations (default surcharge) for the purposes of these Regulations—\n“A” is the total amount of repayments payable for the year of assessment in which were made the relevant deductions to which the specified payment relates; and\n“B” is the total of the amounts deducted from A under regulations 39(3) and 39(4) of these Regulations.\n52C. In the application of regulation 210 of the PAYE Regulations (penalties and appeals) for the purposes of these Regulations an employer shall not be liable to a penalty as a result of this regulation if the employer has been liable to a penalty for failing to comply with regulation 205 of the PAYE Regulations or regulation 90N of the Social Security (Contributions) Regulations 2001 in relation to the same year of assessment.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2001/1004. Regulation 90N was inserted by S.I. 2004/770."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1175/regulation/18",
    "retrieved_at": "2026-10-29T05:27:07.750904+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."
}