# The Education (Student Loans) (Repayment) (Amendment) Regulations 2019, Regulation 3: Amendment of the Education (Student Loans) (Repayment) Regulations 2009


In regulation 17—
(a) in paragraph (c)—
(i) after “Part 4”, insert “in respect of the tax year ending on 5 April 2019 or any previous tax year”;
(ii) at the end of sub-paragraph (iii), omit “and”;
(b) after paragraph (c), insert—
“(ca) where an amount is deducted by an employer under Part 4 in respect of the tax year beginning on 6 April 2019 or any subsequent tax year, a repayment of that amount is considered to have been received by the Authority on—
(i) the day on which it was deducted by the employer; or
(ii) where an adjustment is made in relation to the deduction, such other day as HMRC specifies in order to take account of that adjustment; and”.

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Source: https://www.legislation.gov.uk/uksi/2019/189/regulation/3 (the official version)
Page: https://openlegislation.uk/education-student-loans-repayment-amendment-regulations-2019/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.