# The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2014, Regulation 8: Amendment of the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009


In regulation 54F (Returns under regulations 54B and 54E: amendments)—
(a) in paragraph (1) for “an employer discovers an error in a return” substitute “there is an inaccuracy in a return, whether careless or deliberate,”;
(b) in paragraphs (2), (3) and (7)(a) for “error” substitute “inaccuracy”;
(c) for paragraph (4) substitute—
“(4) When the employer becomes aware of an inaccuracy in a return submitted under regulation 54B or 54E, the employer must provide the correct information in the next return for the tax year in question.”; and
(d) in paragraph (6)(b) for “discovery of the error” substitute “employer becomes aware of the inaccuracy”.

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Source: https://www.legislation.gov.uk/nisr/2014/87/regulation/8 (the official version)
Page: https://openlegislation.uk/education-student-loans-repayment-amendment-regulations-northern-ireland-2014/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.