{
  "url": "https://openlegislation.uk/education-student-loans-repayment-amendment-regulations-northern-ireland-2013/regulation-3",
  "json_url": "https://openlegislation.uk/education-student-loans-repayment-amendment-regulations-northern-ireland-2013/regulation-3.json",
  "legislation": "nisr/2013/68",
  "legislation_title": "The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2013",
  "legislation_url": "https://openlegislation.uk/education-student-loans-repayment-amendment-regulations-northern-ireland-2013",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009",
  "text": "In regulation 9 (Penalties in relation to Parts 3 and 4), for paragraph (2) substitute—\n“(2) Schedule 38 to the Finance Act 2012 (Tax Agents: Dishonest Conduct) applies for the purpose of repayments under Part 3 or 4 as it applies for the purposes of income tax.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2013/68/regulation/3",
    "retrieved_at": "2026-10-29T01:11:39.333031+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."
}