{
  "url": "https://openlegislation.uk/education-student-loans-repayment-amendment-regulations-2011/regulation-9",
  "json_url": "https://openlegislation.uk/education-student-loans-repayment-amendment-regulations-2011/regulation-9.json",
  "legislation": "uksi/2011/784",
  "legislation_title": "The Education (Student Loans) (Repayment) (Amendment) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/education-student-loans-repayment-amendment-regulations-2011",
  "path": "regulation/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Amendment of the Education (Student Loans) (Repayment) Regulations 2009",
  "text": "In regulation 40—\n(a) for paragraph (1) substitute—\n“(1) Schedule 55 to the Finance Act 2009 (penalty for failure to make returns etc) applies—\n(a) in relation to a return or other document which is required to be made or delivered to Her Majesty’s Revenue and Customs for the tax year 2010-11 or any subsequent tax year,\n(b) which falls within item 1 of the Table in paragraph 1 of that Schedule, and\n(c) which is required to include information under regulation 30,\nas it applies to income tax on that same return.”; and\n(b) for paragraph (2) substitute—\n“(2) The references to liability to tax in Schedule 55 to the Finance Act 2009 are construed as references to the aggregate of the amounts which, if a proper return had been delivered on the filing date, would have been payable—\n(a) by the taxpayer under section 59B of that Act (payment of income tax and capital gains tax); and\n(b) where the taxpayer is a borrower, by way of repayment under regulation 29.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/784/regulation/9",
    "retrieved_at": "2026-10-29T02:12:37.441601+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."
}