{
  "url": "https://openlegislation.uk/education-student-loans-repayment-amendment-regulations-2004/regulation-5",
  "json_url": "https://openlegislation.uk/education-student-loans-repayment-amendment-regulations-2004/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": null,
  "text": "For paragraph (1) of regulation 32 substitute the following—\n“(1) Where—\n(a) an employer has made an election under regulation 98(1) of the PAYE Regulations (Multiple PAYE schemes), and\n(b) no improper purpose notice has been issued under regulation 99(1) of those Regulations (Multiple PAYE schemes: election made for improper purpose ineffective), or if one has been issued it has been withdrawn under regulation 99(5),\nhe shall be treated as having made an election for the purposes of these Regulations.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1175/regulation/5",
    "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."
}