# The Education (Student Loans) (Repayment) (Amendment) Regulations 2012, Regulation 15: Amendment of the Education (Student Loans) (Repayment) Regulations 2009


In regulation 59 (returns by employers), before paragraph (1) insert—
“(A1) This regulation applies to—
(a) a non-Real Time Information employer;
(b) a Real Time Information employer in relation to tax years in which the employer was, for the whole of the tax year, a non-Real Time Information employer; and
(c) a Real Time Information employer to whom HMRC has given a notice requiring a return under this regulation in respect of a tax year.”.

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Source: https://www.legislation.gov.uk/uksi/2012/836/regulation/15 (the official version)
Page: https://openlegislation.uk/education-student-loans-repayment-amendment-regulations-2012/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.