{
  "url": "https://openlegislation.uk/education-student-loans-repayment-amendment-regulations-2010/regulation-3",
  "json_url": "https://openlegislation.uk/education-student-loans-repayment-amendment-regulations-2010/regulation-3.json",
  "legislation": "uksi/2010/661",
  "legislation_title": "The Education (Student Loans) (Repayment) (Amendment) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/education-student-loans-repayment-amendment-regulations-2010",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Education (Student Loans) (Repayment) Regulations 2009",
  "text": "In regulation 29 for paragraph (4)(h) substitute—\n“(h) deducting the amount of any loss in respect of which relief is given under any of the following—\n(i) section 64 of the 2007 Act (trade loss relief against general income);\n(ii) section 83 of the 2007 Act (carry-forward trade loss relief);\n(iii) section 118 of the 2007 Act (carry-forward property loss relief);\n(iv) section 120 of the 2007 Act (property loss relief against general income);\n(v) section 128 of the 2007 Act (in respect of losses in an employment); and.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 128 of the Income Tax Act 2007 (c.3) was amended by the Finance Act 2009 (c.10) section 68(1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/661/regulation/3",
    "retrieved_at": "2026-10-29T02:49:10.925642+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."
}