{
  "url": "https://openlegislation.uk/education-student-loans-repayment-amendment-regulations-northern-ireland-2012/regulation-14",
  "json_url": "https://openlegislation.uk/education-student-loans-repayment-amendment-regulations-northern-ireland-2012/regulation-14.json",
  "legislation": "nisr/2012/136",
  "legislation_title": "The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012",
  "legislation_url": "https://openlegislation.uk/education-student-loans-repayment-amendment-regulations-northern-ireland-2012",
  "path": "regulation/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Amendment of the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009",
  "text": "In regulation 51 (Notice of specified amount and certificate when repayments not deducted), after paragraph (2) insert—\n“(2A) In arriving at the amount under paragraph (2), HMRC may also take into account any returns made by the employer under these Regulations in the income tax period in which the return is made or earlier income tax periods.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2012/136/regulation/14",
    "retrieved_at": "2026-10-29T01:16:36.034896+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}