Regulation 8 Amendment of the Education (Student Loans) (Repayment) Regulations 2009

in paragraph (1) for “an employer discovers an error in a return” substitute “there is an inaccuracy in a return, whether careless or deliberate,”;

in paragraphs (2), (3) and (7)(a) for “error” substitute “inaccuracy”;

for paragraph (4) substitute—

“(4)

When the employer becomes aware of an inaccuracy in a return submitted under regulation 59B or 59E, the employer must provide the correct information in the next return for the tax year in question.”; and

in paragraph (6)(b) for “discovery of the error” substitute “employer becomes aware of the inaccuracy”.