Regulation 6 Amendment of the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009

For regulation 31 (Surcharges) substitute—

“Late payment penalties

31.

Schedule 56 to the Finance Act 2009^f1 (penalty for failure to make payments on time) applies to repayments which have become payable by a borrower under this Part as it applies to an amount of income tax which—

(a)

is payable in relation to the tax year 2010-11 or any subsequent tax year, and

(b)

falls within—

(i)

item 1, 12, 18 or 19 of the Table in paragraph 1 of that Schedule, or

(ii)

insofar as the tax falls within item 1 of that Table, item 17, 23 or 24 of that Table.”.