Regulation 7 Amendment of the Education (Student Loans) (Repayment) Regulations 2009

After regulation 41 insert—

“Real Time Information employers

41A.

(1)

The following are Real Time Information employers—

(a)

an employer who has entered into an agreement with HMRC to comply with the provisions of these Regulations which are expressed as relating to Real Time Information employers;

(b)

an employer within paragraph (2);

(c)

on and after 6th April 2013, employers to whom regulation 59E (exceptions to regulation 59B) applies; and

(d)

on and after 6th October 2013, all employers.

(2)

An employer is within this paragraph if the employer is a Real Time Information employer for the purposes of paragraph 1(4) of Schedule 4 to the Contributions Regulations.”.