Regulation 16 Amendment of the Education (Student Loans) (Repayment) Regulations 2009

In regulation 59E—

(a)

in paragraph (1)—

(i)

omit the “or” after sub-paragraph (c), and

(ii)

in paragraph (d), for “.” substitute—

“, or

(e)
an employer to whom a direction has been given under regulation 67D (11) of the the PAYE Regulations.”;

(b)

after paragraph (2), insert—

“(2A)
Before 6 April 2014, a Real Time Information employer to whom this regulation applies may proceed as if the employer were a non-Real Time Information employer and the provisions of these Regulations apply accordingly to such employer.”;

(c)

in paragraph (3), substitute “On and after 6 April 2014, the” for “An”; and

(d)

omit paragraphs (7) and (8).